State ex rel. Board of County Commissioners v. Dunn
Supreme Court of Minnesota
Certiorari issued out of the supreme court on the relation of the Board of County Commissioners of St. Louis county, and others, to review the decision and order of respondent R. C. Dunn, as state auditor, with respect to the place of taxation of personal property owned by relators Mitchell & McClure.
1Opinion of the CourtBrown, J.
Certiorari to the state auditor to review a decision made by him to the effect that certain personal property owned by relators Mitchell & McClure was properly listed for taxation and taxable in the county of Carlton.
There is no controversy about the facts, which are as follows: The copartnership of Mitchell & McClure is composed of persons who are nonresidents of the state, but' engaged in the business of manufacturing lumber therein. Their principal place of business • in this state is at Duluth, in St. Louis county, though in the year 1901 they owned a large amount of personal property…
2Cases cited16 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Farmington River Water Power Co. v. County CommissionersMassachusetts Supreme Judicial Court · 1873
- Tiedt v. CarstensenSupreme Court of Iowa · 1883
- People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
- People ex rel. Cochran v. Bd. of Educ. of OaklandCalifornia Supreme Court · 1880
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3Cited by28 opinions
- Youngstown Mines Corp. v. ProutSupreme Court of Minnesota · 1963
- Stevens v. Minneapolis Fire Department Relief Ass'nSupreme Court of Minnesota · 1914
- Stolp v. ScrimshawSupreme Court of Minnesota · 1974
- Appeal of O'RourkeSupreme Court of Minnesota · 1974
- State v. JohnsonSupreme Court of Minnesota · 1910
23 more not listed; retrieve them via the Exa API.