Western Union Telegraph Co. v. Spaeth

Christianson, Justice.

Appeals by defendant, consolidated for review before this court, from judgments entered for plaintiff in three separate actions brought to recover refunds of Minnesota franchise taxes paid by plaintiff to defendant under protest.

In 1919, plaintiff instituted three separate actions in the district court for Ramsey county to secure refunds of franchise taxes and interest paid the commissioner of taxation under Minn. St. 1911, § 290.02, for the calendar years 1911, 1912, and 1913.2 Previously, its claims for said refunds had been denied by the commissioner.

Plaintiff is a…