State v. Bell
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county by the state to collect $1,427.50 delinquent taxes upon certain personal property for the year 1906, defendant filed his answer. The facts are stated in the opinion. John E. Bell having died, David C. Bell, as executor, was substituted. The matter was heard before Brooks, J., who rendered judgment in favor of the state. From an order denying defendant’s motion .for a new trial, he appealed.
1Opinion of the CourtO’Brien, J.
J. E. Bell was a resident of the village of Excelsior, Hennepin county, May 1, 1906, and filed with the assessor of that village a statement which purported to contain a list of his personal property subject to taxation. In July of the same year the assessor of the city of Minneapolis, Hennepin county, made an arbitrary assessment against him for “credits other than of banks, bankers, brokers or stock jobbers,” in the sum of $50,000. Mr. Bell appeared before *296the board of equalization of the city of Minneapolis and objected to this assessment, upon the ground that he was not a resident of that…
2Cases cited6 opinions
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- State ex rel. Board of County Commissioners v. DunnSupreme Court of Minnesota · 1902
- State ex rel. Town of Twin Lakes v. HynesSupreme Court of Minnesota · 1900
- State v. ClarkeSupreme Court of Minnesota · 1896
- Clarke v. County of StearnsSupreme Court of Minnesota · 1891
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3Cited by3 opinions
- Mesaba Aviation Division of Halvorson of Duluth, Inc. v. County of ItascaSupreme Court of Minnesota · 1977
- State v. PedersonSupreme Court of Minnesota · 1958
- School District No. 1 v. LindheSupreme Court of Minnesota · 1935