107 Minn. 52 | Minn. | 1909
The personal property taxes assessed against defendant for the year 1904 became delinquent March 1, 1905. They were not paid. Due proceedings were thereafter had to enforce payment of the same, in which defendant interposed a defense and objections to a portion of the assessment. A trial of the issues presented by the answer resulted on April 9, 1906, in an order for judgment for the amount of the tax claimed by the state, together with the statutory penalty and costs. Thereafter, on August 9, 1907, the state caused judgment to be entered against defendant in accordance with the order of the court, and included therein, not specially ordered, an item of interest upon the amount of the tax from the date on which the court filed its order for judgment. Defendant subsequently moved to modify the judgment by striking therefrom the item of interest, on the ground that it was not authorized by law. The motion was granted, and the state appealed.
The order must be affirmed. Taxes do not, in the absence of statutes so providing, draw interest, either from the time of assessment or from the time they become delinquent. State v. Baldwin, 62 Minn. 518, 65 N. W. 80; Jaggard, Tax., 346; Sargent v. Tuttle, 67 Conn. 162, 167, 34 Atl. 1028, 32 L. R. A. 822; Trust Co. v. New York, 110 N. Y. 250, 18 N. E. 92, 1 L. R. A. 260. Our statutes on the subject of taxation do not provide for interest upon delinquent personal prop
Order affirmed.