Legal Opinion
State v. Hughes Bros. Timber Co.
Supreme Court of Minnesota
Decided April 17, 1925No. 24,445PublishedCited by 2 opinions
1Opinion of the CourtStone, J.
Defendant appeals from a judgment confirming a 1922 personal property tax on account of 8,367 cords of pulpwood, the assessment having been made in the town of Hovland, Cook county. The tax was resisted solely by the claim that the pulpwood, before May 1, 1922, had entered the channels of interstate commerce on its way to a destination in another state. (
On October 31,1921, defendant contracted with the Central Paper Company of Muskegon, Michigan, to deliver 10,000 cords of pulpwood “during the season of 1922, delivery to be made “over rail of vessel” and stowed at Pigeon bay, on boats to be…
2Cases cited13 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Coe v. ErrolSupreme Court of the United States · 1886
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Texas & New Orleans Railroad v. Sabine Tram Co.Supreme Court of the United States · 1913
- Kelley v. RhoadsSupreme Court of the United States · 1903
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3Cited by2 opinions
- Hughes Brothers Timber Co. v. MinnesotaSupreme Court of the United States · 1926
- State v. Illinois Central Railroad Co.Supreme Court of Minnesota · 1939