City of Minneapolis v. Armson

HOLT, Justice.

The court overruled interveners’ demurrer to the complaint, certifying the questions involved to he important and doubtful. Inter-veners appeal.

From the complaint it appears that plaintiff’s assessor included in his assessment of personal property for taxation new and unused motor vehicles owned by certain dealers in the city-on May 1, 1931, of the assessed valuation of $121,945, which was extended upon the tax lists of the auditor against said dealers for an ad valorem tax; that these dealers against whom such tax had been extended have filed with defendants certain…