State v. Northwestern Telephone Exchange Co.
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county to enforce collection of taxes on real estate for 1897, Northwestern Telephone Exchange Company interposed an answer.
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In proceedings in the district court for Hennepin county to enforce collection of taxes on real estate for 1897, Northwestern Telephone Exchange Company interposed an answer. The case was tried before Simpson, J., who found in favor of plaintiff, and on application of defendant certified to the supreme court for its determination the point whether the property in question, the fee of which passed to defendant corporation on July 19, 1897, was prop: erly subject to taxation in specie for the year 1897, defendant paying and having paid a gross earnings tax to the state for that year under Laws…
1Opinion of the CourtLovely, J.
The appellant is a corporation conducting telephone lines and exchanges through the state of Minnesota, with its principal office at Minneapolis. Under Laws 1897, c. 314, authorized by an amendment to article 9 of the constitution (Laws 1897, p. viii.), this defendant paid into the state treasury, as authorized by such law, a gross earnings tax of three per cent, “in lieu of all other taxes and assessments whatever.” On July 19,1897, appellant purchased a piece of real estate in Minneapolis for its general offices and exchanges, upon which it has entered and maintained its principal offices…
2Cases cited2 opinions
- County of Martin v. DrakeSupreme Court of Minnesota · 1889
- County of Hennepin v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1885
3Cited by16 opinions
- State v. LockeNew Mexico Supreme Court · 1923
- Foster v. City of DuluthSupreme Court of Minnesota · 1913
- Dohs v. HolmSupreme Court of Minnesota · 1922
- Lifson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Leamington Hotel Co. v. CommissionerUnited States Board of Tax Appeals · 1932
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