State v. Northwestern Telephone Exchange Co.
Supreme Court of Minnesota
Appeal by defendant from an order of the district court for Ramsey county, Hallam, J., denying a motion for judgment notwithstanding the findings in favor of plaintiff or for a new trial.
1Opinion of the CourtBrown, J.
In proceedings to obtain judgment for taxes delinquent the first Monday in January, 1905, theretofore levied and assessed against lot 15, block 9, St. Paul Proper, the Northwestern Telephone Exchange Company, owner of the lot, interposed the defense that it was exempt from taxation under the provisions of chapter 314, p. 581, Laws 1897; that defendant had paid the gross earnings tax provided by that act; and that the property here in question was necessarily used in connection with the operation of its business and not taxable by the ordinary methods. The trial court found against the…
2Cases cited3 opinions
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1901
- Whitcomb v. Ramsey CountySupreme Court of Minnesota · 1904
3Cited by5 opinions
- State v. Tri-State Telephone and Telegraph Co.Supreme Court of Minnesota · 1939
- Smith v. Northern Pacific Railway Co.Washington Supreme Court · 1941
- State v. Twin City Telephone Co.Supreme Court of Minnesota · 1908
- State v. Pequot Rural Telephone Co.Supreme Court of Minnesota · 1933
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1919