State v. Scottish-American Mortgage Co. of Edinburgh
Supreme Court of Minnesota
Proceedings in the district court for Stearns county to collect delinquent personal property taxes for 1897 against defendant. amounting, with penalties, to $1,089. Defendant interposed an answer and objections, and the case was tried before Searle, J., who held on the facts established that defendant did not have on May 1, 1897, in said county, any property invested, loaned, or otherwise controlled by any agents or attorneys in said county, and that defendant at said time…
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Proceedings in the district court for Stearns county to collect delinquent personal property taxes for 1897 against defendant. amounting, with penalties, to $1,089. Defendant interposed an answer and objections, and the case was tried before Searle, J., who held on the facts established that defendant did not have on May 1, 1897, in said county, any property invested, loaned, or otherwise controlled by any agents or attorneys in said county, and that defendant at said time did not have any personal property, goods, chattels, or credits in said county. The court determined that judgment should…
1Opinion of the Court
COLLINS, J.2
Case certified under G. S. 1894, § 1589, wherein the court below determined that an assessment and levy of taxes upon certain personalty were null and void. On the facts, the court held that the objecting party, a foreign corporation, against which the proceeding had been instituted, had no moneys, credits, or effects, and no claims or demands in the hands of its local agents on May 1, 1897; and therefore had no credits of the character covered by section 1524, subd. 22, subject to taxation in the St. Cloud taxing-district, wherein the assessment was made, and, as a result, that…
2Cases cited12 opinions
- Catlin v. HullSupreme Court of Vermont · 1849
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- Boyd v. SelmaSupreme Court of Alabama · 1892
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
- Lynd v. PicketSupreme Court of Minnesota · 1862
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- State v. London & Northwest American Mortgage Co.Supreme Court of Minnesota · 1900
- State v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1905
- Crosby v. CharlestownSupreme Court of New Hampshire · 1915
- State v. Union Tank Line Co.Supreme Court of Minnesota · 1905
- State v. Pittsburgh Plate Glass Co.Supreme Court of Minnesota · 1920
2 more not listed; retrieve them via the Exa API.