State v. United States Express Co.
Supreme Court of Minnesota
Action in the district court for Ramsey county to recover $9,719.-66, the amount of taxes claimed to be due by reason of certain omitted taxable gross earnings of defendant for the years 1899 to 1909, both inclusive, not included in defendant’s returns for taxation. The case was heard upon the pleadings and stipulated facts by Hallam, J., who made findings of fact and ordered judgment in favor of plaintiff for the amount demanded.
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Action in the district court for Ramsey county to recover $9,719.-66, the amount of taxes claimed to be due by reason of certain omitted taxable gross earnings of defendant for the years 1899 to 1909, both inclusive, not included in defendant’s returns for taxation. The case was heard upon the pleadings and stipulated facts by Hallam, J., who made findings of fact and ordered judgment in favor of plaintiff for the amount demanded. From the judgment entered pursuant to the order, defendant appealed.
1Opinion of the CourtBunn, J.
Defendant is an express company organized under the laws of New York, and doing business in this state and throughout the United States. This action was brought by the state to recover the sum of $9,719.66, being taxes alleged to be due on account of gross earnings never reported by defendant. Defendant admitted that it had failed to include in its returns to the proper state officials the items of gross earnings on which the complaint alleged taxes were payable, and claimed that such items were not taxable.
A constitutional amendment passed in 1896 (Const, art. 9, § 17) authorized a gross…
2Cases cited23 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
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3Cited by28 opinions
- Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- In Re Skelton Lead & Zinc Co.'s Gross Production Tax for 1919Supreme Court of Oklahoma · 1921
- Western Union Telegraph Co. v. LeeCourt of Appeals of Kentucky · 1917
- Sea-Land Services, Inc. v. Municipality of San JuanDistrict Court, D. Puerto Rico · 1980
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