State v. Northern Pacific Railway Co.
Supreme Court of Minnesota
In proceedings in the district court for Ramsey county to enforce payment'of personal property taxes remaining delinquent and unpaid on April 1, 1916, defendant interposed an answer which alleged that it was a foreign corporation, duly licensed to do business in the state of Minnesota, and certain specified bonds and certificates of stock held by it and certain moneys advanced by it to specified railway and other companies, and the papers evidencing the obligations, all of…
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In proceedings in the district court for Ramsey county to enforce payment'of personal property taxes remaining delinquent and unpaid on April 1, 1916, defendant interposed an answer which alleged that it was a foreign corporation, duly licensed to do business in the state of Minnesota, and certain specified bonds and certificates of stock held by it and certain moneys advanced by it to specified railway and other companies, and the papers evidencing the obligations, all of which were assessed as taxable on May‘1, 1916, were kept at the defendant’s headquarters in the city of New York, none…
1Opinion of the Court
Dibell, O.
This is a proceeding against the Northern Pacific Railway Company to collect personal property taxes delinquent in Ramsey county. There were findings and judgment for the defendant and the state appeals.
The property sought to be taxed .consists of corporate stocks and bonds and other corporate indebtedness owned by the company. The trial court held it all nonassessable, either because it was railway property within the gross earnings tax statute or because it was without a taxable situs in Minnesota. The important questions are:(1) Whether certain corporate stocks and bonds and…
2Cases cited18 opinions
- Pearsall v. Great Northern Railway Co.Supreme Court of the United States · 1896
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- United States v. Union Pacific RailroadSupreme Court of the United States · 1912
13 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Northern Pac. Ry. Co. v. Adams CountyDistrict Court, E.D. Washington · 1932
- Almer Railway Equipment Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1942
- State v. Chicago, St. Paul, Minneapolis & Omaha Railway Co.Supreme Court of Minnesota · 1918
- State v. Duluth, Missabe & Northern Railway Co.Supreme Court of Minnesota · 1940