State v. Northern Pacific Railway Co.
Supreme Court of Minnesota
Proceeding in the district court for Ramsey county to collect delinquent personal property taxes for the year 1903. The case was-tried before Kelly, J., who found in favor of defendant. From a judgment entered pursuant to the findings, plaintiff appealed.
1Opinion of the CourtJaggard, J.
This was an appeal from proceedings to enforce personal property taxes. The facts have been stipulated and found by the trial courtr pursuant to the stipulation, and are, briefly, as follows:
The defendant railway company was a corporation organized under the laws of the state of Wisconsin, and admitted to do business-as a foreign corporation in this state in 1896, ever since which time it has been doing business herein. The company was assessed in 1903 upon credits only by the assessor of said county in the sum of $187,~ 000. This assessment the county board of equalization raised to…
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