Legal Opinion
Northwestern Improvement Co. v. County of Morton
North Dakota Supreme Court
Decided April 12, 1951No. File 7188PublishedCited by 18 opinions
1Opinion of the CourtIlvedson, District J.
This is an action to set aside certain tax liens claimed by Morton County on coal and iron rights held by the plaintiff on lots 3 and 4 and the east half of the southwest quarter of section 19, township 137 north, range 82 west in Morton County, North Dakota. The tax enactment under attack in this case consists of Sections 57-4901, 57-4902 and 57-4903 of the 1949- Supplement to the NDRC 1943:
“57-4901. Privilege Tax Imposed. For the privilege of holding mineral. rights in real property when severed from the surface rights therein by reservations in deeds conveying such surface rights without…
2Cases cited19 opinions
- Barbier v. ConnollySupreme Court of the United States · 1884
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Cream of Wheat Co. v. County of Grand ForksSupreme Court of the United States · 1920
- Wagner v. City of CovingtonSupreme Court of the United States · 1919
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Montana-Dakota Utilities Co. v. JohannesonNorth Dakota Supreme Court · 1967
- Contos v. HerbstSupreme Court of Minnesota · 1979
- Menz v. CoyleNorth Dakota Supreme Court · 1962
- Verry v. TrenbeathNorth Dakota Supreme Court · 1967
- Signal Oil and Gas Company v. Williams CountyNorth Dakota Supreme Court · 1973
13 more not listed; retrieve them via the Exa API.