State ex rel. Minneapolis Gas Light Co. v. Minnesota Tax Commission
Supreme Court of Minnesota
Upon the relation of the Minneapolis Gas Light Company this court granted its alternative writ of certiorari directed to Samuel Lord, J. G. Armson and James T. Hale, as the Minnesota Tax Commission, to review the proceedings of that commission in the matter of the application of relator to the county board and county auditor of Hennepin county and to the.Minnesota Tax Commission for a reduction of assessed valuation of personal property.
1Opinion of the CourtBrown, C. J.
Certiorari to review an order of the state tax commission in the matter' of the assessment for taxation of certain of relator’s personal property. The facts are substantially as follows:
*420Kelator is a corporation duly created and existing under the laws of the state, and as such is engaged at its place of business in the city of Minneapolis in manufacturing illuminating gas and selling and delivering' the same to the public for general use. The manufacturing plant is equipped with all necessary machinery and appliances, and the company employs in the transportation and delivery of the gas to…
2Cases cited7 opinions
- Washington Gas Light Co. v. District of ColumbiaSupreme Court of the United States · 1896
- Kentucky Electric Co. v. BuechelCourt of Appeals of Kentucky · 1912
- Wells v. ChristianIndiana Supreme Court · 1906
- State ex rel. St. Paul City Railway Co. v. Minnesota Tax CommissionSupreme Court of Minnesota · 1915
- Shelbyville Water Co. v. People ex rel. CraddickIllinois Supreme Court · 1892
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3Cited by4 opinions
- Minnesota Power & L. Co. v. Personal Prop. Tax, Etc.Supreme Court of Minnesota · 1970
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947
- Bay Bottled Gas Co. v. Department of RevenueMichigan Supreme Court · 1955