Legal Opinion
State v. Clarkson Coal & Dock Co.
Supreme Court of Minnesota
Decided January 27, 1933No. 29,272PublishedCited by 4 opinions
1Opinion of the Court
LOKING, Justice.
In proceedings for the enforcement of personal property taxes for the year 1928 the respondent interposed an answer claiming that its coal bridges were improperly classified under G. S. 1923 (1 Mason, 1927) § 1993, class 4, for the purposes of taxation, and that such bridges should be classified as machinery under class 3 of that section. The trial court found in favor of the respondent’s contention, and judgment Avas entered accordingly. The state brings the case here on appeal.
The respondent owns a dock in the city of Duluth -upon which are located three coal bridges Avhich…
2Cases cited5 opinions
- Cruger v. . DoughertyNew York Court of Appeals · 1870
- Shelton v. AlcoxSupreme Court of Connecticut · 1836
- Troy Cotton & Woolen Manufactory v. City of Fall RiverMassachusetts Supreme Judicial Court · 1897
- Hibernia Bank & Trust Co. v. McCall Bros. Planting & Mfg. Co.Supreme Court of Louisiana · 1917
- Morgan's Louisiana & T. R. & S. S. Co. v. AucoinSupreme Court of Louisiana · 1917
3Cited by4 opinions
- Minnesota Power & L. Co. v. Personal Prop. Tax, Etc.Supreme Court of Minnesota · 1970
- Abex Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1973
- Abex Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1973
- Abex Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1973