City of St. Paul v. St. Paul & Sioux City Railroad
Supreme Court of Minnesota
•Certain lots of the defendant, in the city of St. Paul, were assessed by the proper municipal officers for benefits conferred on them by the grading of Second street from Wabasha to Jackson street, in that city, and, on nonpayment by -defendant, the city treasurer applied to the •district court for Ramsey county for judgment against such lots for the amount of the assessment.
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•Certain lots of the defendant, in the city of St. Paul, were assessed by the proper municipal officers for benefits conferred on them by the grading of Second street from Wabasha to Jackson street, in that city, and, on nonpayment by -defendant, the city treasurer applied to the •district court for Ramsey county for judgment against such lots for the amount of the assessment. The defendant duly appeared and filed objections to the entry of judgment, on the ground, among others, that, by the charter of the company, such lots wore exempt from all taxation and assessments. It was thereupon…
1Opinion of the CourtCornell, J.
In expounding anjr statute, the solo purpose is to ascertain its true meaning and the intention of the law-maker, so that the objects sought to be accomplished by it may be carried into effect, and not defeated. Hence, in the application of any general rule or canon of interpretation to a particular statute, regard should be had to the reason of the rule, considered in connection with the particular circumstances of that case. It is claimed by the plaintiff that the provision contained in section 9, of the act *471of May 22, 1857, (Laws 1857, ex. sess., c. 1, subc. 3, § 9, p. 20,) exempting the…
2Cases cited3 opinions
- First Division of the St. Paul & Pacific Rail Road v. ParcherSupreme Court of Minnesota · 1869
- Stinson v. SmithSupreme Court of Minnesota · 1863
- First Division of St. Paul & Pacific Railroad v. City of St. PaulSupreme Court of Minnesota · 1875
3Cited by11 opinions
- Stearns v. MinnesotaSupreme Court of the United States · 1900
- State v. United States Express Co.Supreme Court of Minnesota · 1911
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1909
- State ex rel. Marr v. LutherSupreme Court of Minnesota · 1894
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