State v. London & Northwest American Mortgage Co.
Supreme Court of Minnesota
Proceeding in the district court for Ramsey county for collection of delinquent personal property taxes for 1898. The case was tried before Kelly, J., who made findings of fact, and as conclusion of law found that plaintiff was entitled to judgment for $6,849.86, being the amount of the tax on a valuation of $302,374.47. On application of defendant the court certified to the supreme court for its determination the points stated in the opinion.
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Proceeding in the district court for Ramsey county for collection of delinquent personal property taxes for 1898. The case was tried before Kelly, J., who made findings of fact, and as conclusion of law found that plaintiff was entitled to judgment for $6,849.86, being the amount of the tax on a valuation of $302,374.47. On application of defendant the court certified to the supreme court for its determination the points stated in the opinion. Defendant’s credits, evidenced by notes secured by mortgages on real estate situate in Minnesota, were not personal property within the state for…
1Opinion of the CourtLovely, J.
This is a proceeding to enforce personal property taxes in the city of St. Paul, certified to this court under G. S. 1894, § 1589, for its opinion upon the questions presented.
The defendant was a foreign corporation having its principal office’ in London, and engaged extensively in making loans in this state, particularly in St. Paul, until 1893, when it became insolvent, ceased loaning money, and went into liquidation. Through the succeeding years until 1898 plans for reorganization were considered, but did not eventuate in success. The former agents of the company were discharged, and,…
2Cases cited9 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- County of Otter Tail v. BatchelderSupreme Court of Minnesota · 1891
- State v. William Deering & Co.Supreme Court of Minnesota · 1893
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- State Ex Rel. Inter-State Iron Co. v. ArmsonSupreme Court of Minnesota · 1926
- Sherman v. Bureau of Catholic CharitiesSupreme Court of Minnesota · 1954
- State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
- Ewert v. TaylorSouth Dakota Supreme Court · 1916
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
11 more not listed; retrieve them via the Exa API.