County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.
Supreme Court of Minnesota
In proceedings in the district court for Todd county, to enforce payment of taxes on real estate, the St. Paul, Minneapolis & Manitoba Eailway Company interposed an answer as to certain lands owned by it and appearing upon the delinquent-tax list, claiming that the same are exempt from the taxes sought to be enforced.
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In proceedings in the district court for Todd county, to enforce payment of taxes on real estate, the St. Paul, Minneapolis & Manitoba Eailway Company interposed an answer as to certain lands owned by it and appearing upon the delinquent-tax list, claiming that the same are exempt from the taxes sought to be enforced. The issues raised by the answer were tried before Collins and Baxter, JJ., who found the facts recited in the opinion, and directed judgment for the collection of the taxes. Upon the defendant’s application the cause was certified to this court.
1Opinion of the Court
Dickinson, J.1
This railway corporation in 1882 purchased 35,000 acres of land in Todd county, which, excepting an inconsiderable portion, was timbered land. The question to be determined is as to whether these lands are exempt from ordinary taxation. The lands were purchased on account of their being valuable timber lands. Since 1885 the corporation has been engaged in cutting the timber, and converting it into boards, plank, ties, and lumber of all kinds. The greater part of this has been used in constructing and repairing the railroad of this corporation in this state; íhe remainder (about *164o…
2Cases cited8 opinions
- Bank v. TennesseeSupreme Court of the United States · 1882
- In re SwigertIllinois Supreme Court · 1886
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
- Vermont Central Railroad v. Town of BurlingtonSupreme Court of Vermont · 1855
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- State v. United States Express Co.Supreme Court of Minnesota · 1911
- Ramsey County v. Macalester CollegeSupreme Court of Minnesota · 1892
- State ex rel. Minnesota Transfer Railway Co. v. District CourtSupreme Court of Minnesota · 1897
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1908
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1909
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