State v. Cudahy Packing Co.
Supreme Court of Minnesota
Action in the district court for Ramsey county to recover $2,111 taxes and $621 accrued penalties upon gross earnings from the operation of freight car lines of defendant during the years 1907 to 1912, inclusive, levied by the Minnesota Tax Commission. The case was submitted upon stipulated facts to Olin B. Lewis, J., who made findings and ordered judgment in favor of the state. Prom the judgment entered pursuant to the order for judgment, defendant appealed.
1Opinion of the CourtHolt, J.
The state seeks to enforce the collection of taxes due from the defendant as a freight line company under chapter 250, p. 339, Laws of 1907, and amendatory acts. The taxes involved are for the years 1907 up to and including 1912. The state prevailed and defendant appeals.
The facts are stipulated. If defendant during the years mentioned *31was a freight line company and subject as such to the gross-earnings tax, the judgment is right. It is not deemed necessary to malee an extended statement of the contents of the stipulation. Suffice to say, that defendant was, and is, a foreign corporation duly…
2Cases cited5 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- State v. United States Express Co.Supreme Court of Minnesota · 1911
- State v. Minnesota & International Railway Co.Supreme Court of Minnesota · 1908
- State v. Canda Cattle Car Co.Supreme Court of Minnesota · 1902
3Cited by9 opinions
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- State v. OligneySupreme Court of Minnesota · 1925
- Railway Express Agency, Inc. v. HolmSupreme Court of Minnesota · 1930
- The Pullman Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1947
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1925
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