State v. Royal Mineral Ass'n
Supreme Court of Minnesota
In the matter of proceedings to enforce the collection of personal property taxes for the year 1913 delinquent in 1914, defendant filed an answer. The matter was heard before Cant, J., who made findings and ordered judgment against 'defendant for $107.18. From the judgment entered pursuant to the order for judgment, defendant appealed.
1Opinion of the CourtHallam, J.
The defendant was assessed for tbe year 1913 for “credits” at a valuation of $30,000. The alleged credits were made up of the minimum amounts agreed to be paid under certain iron mining leases of land owned by defendant in this state. These instruments are nine in number. They run for a fixed term, in most cases for 50 years from their date, but are terminable by the lessees on notice. Eight of them are terminable on 30 days’ notice, one of them on 90 days’ notice. One of these instruments is submitted as a fair sample of all. It is a lease in form. It grants possession to the lessee. It…
2Cases cited31 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- United States v. GratiotSupreme Court of the United States · 1840
- Genet v. President of the Delaware & Hudson Canal Co.New York Court of Appeals · 1893
- Boeing v. OwsleySupreme Court of Minnesota · 1913
- State v. EvansSupreme Court of Minnesota · 1906
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3Cited by56 opinions
- Sheffield v. HoggTexas Supreme Court · 1934
- Callahan v. MartinCalifornia Supreme Court · 1935
- Martin Ex Rel. Hoff v. City of RochesterSupreme Court of Minnesota · 2002
- Sproul v. GilbertOregon Supreme Court · 1961
- State v. SnyderWyoming Supreme Court · 1923
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