State v. Moffett
Supreme Court of Minnesota
Proceeding in the district court for Hennepin county against defendants as executors of the will of James B. Moffett, deceased, for the enforcement of delinquent taxes on personal property for the year 1894, amounting with costs and penalties to $324.72. The court, Russell, J., found that the indebtedness of the estate of the testator exceeded the amount of property and assets in the hands and under the control of the executors belonging to the estate, and ordered a…
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Proceeding in the district court for Hennepin county against defendants as executors of the will of James B. Moffett, deceased, for the enforcement of delinquent taxes on personal property for the year 1894, amounting with costs and penalties to $324.72. The court, Russell, J., found that the indebtedness of the estate of the testator exceeded the amount of property and assets in the hands and under the control of the executors belonging to the estate, and ordered a dismissal of the proceeding. Upon application of plaintiff the court certified certain questions to the supreme court. Affirmed.…
1Opinion of the CourtCollins, J.
We are of the opinion that the only question presented for our decision by means of a certification, under the provisions of O. S. 1894, § 1589, is that which involves the constitu*293tionality of that part of section 1526, which authorizes and entitles a person, when making up the amount of credits he is required to list for taxation, to deduct from the gross amount of such credits the amount of all his bona ñde indebtedness. It is urged with’ much force and ability, in behalf of the state, that this provision is repugnant to sections 1 and 3 of article 9 of the constitution, and attention has…
2Cases cited1 opinion
- In re Assessment & Collection of TaxesSouth Dakota Supreme Court · 1893
3Cited by6 opinions
- State v. EvansSupreme Court of Minnesota · 1906
- State v. Lakeside Land Co.Supreme Court of Minnesota · 1898
- State v. London & Northwest American Mortgage Co.Supreme Court of Minnesota · 1900
- State v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1905
- Stumpf v. StorzMichigan Supreme Court · 1909
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