County of Hennepin v. St. Paul, Minneapolis & Manitoba Railway Co.
Supreme Court of Minnesota
In proceedings, in the district court for Hennepin county, to enforce the payment of taxes on real estate for the year 1887, remaining delinquent on the first Monday in January,. 1889, the St. Paul, Minneapolis & Manitoba Ky.
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In proceedings, in the district court for Hennepin county, to enforce the payment of taxes on real estate for the year 1887, remaining delinquent on the first Monday in January,. 1889, the St. Paul, Minneapolis & Manitoba Ky. Co. appeared and objected to the taxes assessed against the Hotel Lafayette. and the grounds belonging thereto, on the ground that the property was exempt from taxation under the provision of the company’s charter exempting its property from ordinary taxation on payment of a percentage of its gross earnings. The action was tried before Smith, J., whose findings are in…
1Opinion of the CourtDickinson, J.
Upon the facts set forth in the findings of the district court, we are called upon to review its decision holding that the *240Lafayette Hotel property at Lake Minnetonka, owned by the above-named railroad company, is subject to taxation in the ordinary manner, not being exempt therefrom under the charter provision of that corporation relating to the payment of a per centum of its gross earnings in lieu of other taxation. The decision of the district court should be sustained. Ini principle this case is not distinguishable in any particular favorable to the railroad company from that of County of…
2Cases cited5 opinions
- Bank v. TennesseeSupreme Court of the United States · 1882
- State v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1878
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- Chicago, Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1880
- State v. Northern Pacific RailroadSupreme Court of Minnesota · 1888
3Cited by9 opinions
- Lake Tahoe Ry. & Transp. Co. v. RobertsCalifornia Supreme Court · 1914
- Northern Pacific Railway Co. v. Morton CountyNorth Dakota Supreme Court · 1915
- Chicago, Burlington & Quincy Railroad v. RheinSupreme Court of Iowa · 1907
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1918
- County of St. Louis v. St. Paul & Duluth RailroadSupreme Court of Minnesota · 1891
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