State v. J. I. Case Co.

DIBELL, Justice.

Proceedings in Kandiyohi county for the collection of personal property taxes assessed against the defendant. The defendant answered the citation. The state demurred to the answer. The demurrer was sustained, and the defendant appeals.

The defendant is a corporation having its principal place of business in Minneapolis. It deals in farm machinery and implements. The Tolen Implement Company does business in the village of Raymond in Kandiyohi county. During 1930 it was the authorized dealer of defendant for the sale and distribution of its farming-implements and machinery under…