State v. Great Northern Railway Co.
Supreme Court of Minnesota
In the matter- of the proceedings in the district court for Ramsey county to enforce payment of the 1916 real estate taxes delinquent on the first Monday in January, 1918, defendant railway company filed its answer, alleging that certain real estate assessed was held and used for railway purposes, that defendant had paid the gross earnings tax required by statute and the property was exempt from other taxes.
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In the matter- of the proceedings in the district court for Ramsey county to enforce payment of the 1916 real estate taxes delinquent on the first Monday in January, 1918, defendant railway company filed its answer, alleging that certain real estate assessed was held and used for railway purposes, that defendant had paid the gross earnings tax required by statute and the property was exempt from other taxes. The matter was heard by Dickson, J., who made findings and ordered judgment in -favor of defendant. Plaintiff’s motion for amended findings or for a new trial was denied. From the order…
1Opinion of the Court
Lees, C.
In proceedings to enforce the payment of delinquent real estate taxes assessed in 1916 against property of the respondent, Great Northern Railway Company, in the. city of St. Paul, an answer was interposed as provided by G. S. 1913, § 2104. 'The railway company pays the five per cent gross earnings tax imposed by statute. It alleged that the property was owned and used for railway purposes and was therefore exempt from taxation by virtue of G. S. 1913, § 2226. There were findings in respondent’s favor, and the .case comes here on appeal from the judgment entered thereon.
The property…
2Cases cited11 opinions
- Bank v. TennesseeSupreme Court of the United States · 1882
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- State ex rel. Minnesota Transfer Railway Co. v. District CourtSupreme Court of Minnesota · 1897
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Douglas CountyWisconsin Supreme Court · 1904
- County of Hennepin v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1889
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3Cited by1 opinion
- State v. Pequot Rural Telephone Co.Supreme Court of Minnesota · 1933