State v. Minnesota & Ontario Paper Co.
Supreme Court of Minnesota
In the matter of proceedings for enforcement of personal property taxes for the year 1918 in Koochiching county, the Minnesota & Ontario Paper Company filed its answer and prayed the court to review, correct, revise and abate its assessment, and if there was a valid tax levy or a valid assessment to determine the true and correct valuation of the property for such assessment purposes.
Read the full summary
In the matter of proceedings for enforcement of personal property taxes for the year 1918 in Koochiching county, the Minnesota & Ontario Paper Company filed its answer and prayed the court to review, correct, revise and abate its assessment, and if there was a valid tax levy or a valid assessment to determine the true and correct valuation of the property for such assessment purposes. The testimony was taken by a referee who reported 'the evidence to the court and the matter was argued before McClenahan, J., who made findings and ordered judgment as set forth in the second paragraph of the…
1Opinion of the Court
Lees, C.
Appellant owned and operated a paper mill at International Falls in this state. It failed to pay personal property taxes assessed against it for the year 1918. It answered in the proceeding to enforce payment of the delinquent taxes, attacking the assessment on the ground that such an excessive valuation had been placed on its pulpwood, pulp and *371paper, as to indicate that there was a demonstrable mistake of fact amounting to fraud. It asked the court to review and correct the assessment and determine the true value of the property for assessment purposes. Testimony was taken by a…
2Cases cited6 opinions
- State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
- State v. William Deering & Co.Supreme Court of Minnesota · 1893
- State v. Koochiching Realty Co.Supreme Court of Minnesota · 1920
- State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1910
- State v. Union Tank Line Co.Supreme Court of Minnesota · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- State v. Fridley Recreation & Service CompanySupreme Court of Minnesota · 1970
- County of St. Louis v. MagieSupreme Court of Minnesota · 1936
- State v. International Lumber Co.Supreme Court of Minnesota · 1920