St. Paul & Chicago Railway Co. v. McDonald
Supreme Court of Minnesota
Plaintiff brought this action in the district court for Hennepin county, to restrain the defendants, the auditor and the treasurer of Hennepin county, from proceeding in the levy and collection or enforcement of taxes upon certain lands situated in Hennepin county, claimed by the plaintiff to be owned by it and to be exempt from taxation. The action was tried by Young, J., without a jury, and judgment was ordered for the plaintiff.
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Plaintiff brought this action in the district court for Hennepin county, to restrain the defendants, the auditor and the treasurer of Hennepin county, from proceeding in the levy and collection or enforcement of taxes upon certain lands situated in Hennepin county, claimed by the plaintiff to be owned by it and to be exempt from taxation. The action was tried by Young, J., without a jury, and judgment was ordered for the plaintiff. Defendants appeal from an order refusing a new trial. The complaint, after alleging the creation and existence of the plaintiff corporation, under the laws…
1Opinion of the CourtMitchell, J.
Incorporated by Laws Ex. Sess. 1857, c. 1, under the name of “The Minnesota & Pacific Railroad Company,” revived by Sp. Laws 1862, c. 20, under the name of “The St. Paul & Pacific Railroad Company,” which was changed to the present name pursuant to Sp. Laws 1867, c. 1, the plaintiff was organized to build a railroad from St. Paul to Winona. The lands, the taxability of which is the issue in the present ease, are a part of a grant of swamp land made to this company by the state by'Sp. Laws 1863, c. 4, to aid in the construction of this road. This grant amounted to 462,000 acres, being seven…
2Cited by3 opinions
- Morrison v. St. Paul & Northern Pacific Railway Co.Supreme Court of Minnesota · 1895
- HMN Financial, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2010
- Chauncey v. WassSupreme Court of Minnesota · 1885