State v. Northwestern States Portland Cement Co.

I respectfully dissent from the conclusions reached in the majority opinion on defendant’s tax liability.

It is undisputed that the taxpayer is an Iowa corporation domiciled in that state; that its business is the manufacture and sale of cement and cement products; and that it maintains its home and principal business offices, as well as its manufacturing plant, at Mason City, Iowa.

Taxpayer has never qualified under M. S. A. 303.03 as a foreign corporation authorized to do business in the State of Minnesota, nor does the record indicate that the staté has ever demanded such qualification or…