Minneapolis & Northern Elevator Co. v. Traill County
North Dakota Supreme Court
Appeal from District Court, Traill County; Pollock, J. Action by the Minneapolis & Northern Elevator Company against the County of Traill. Judgment for defendant, and plaintiff appeals. Chapter 5, Laws 1899, shifts the burden of collecting the taxes on grain in elevators from the party legally chargeable with the payment thereof to private citizens and corporations.
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Appeal from District Court, Traill County; Pollock, J. Action by the Minneapolis & Northern Elevator Company against the County of Traill. Judgment for defendant, and plaintiff appeals. Chapter 5, Laws 1899, shifts the burden of collecting the taxes on grain in elevators from the party legally chargeable with the payment thereof to private citizens and corporations. The power to use the private citizen as a tax collector never extends so far as to warrant the legislature in placing him in a position where there is possibility of injury to him on account thereof. Cooley on Taxn. (2d Ed.) 432;…
1Opinion of the CourtYoung, J.
The only question involved in this case is the constitutionality of chapter 5 of the Laws of 1899, which relates to the assessment and taxation of grain in elevators, warehouses, and grain houses. The plaintiff, in its complaint, in substance alleges that it is a Minnesota corporation, and is duly authorized to do business in this state, and as a public warehouse man; that both prior and subsequent to April 1, 1899, it owned and operated a grain elevator in the Township of Belmont, in Traill county; that on the 1st day of April, 1899, it had in its elevator in Belmont township 20,685 bushels…
2Cases cited22 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Vermont Loan & Trust Co. v. WhithedNorth Dakota Supreme Court · 1891
- People ex rel. Burke v. BadlamCalifornia Supreme Court · 1881
- Ferguson v. Houston East & West Texas Railway Co.Texas Supreme Court · 1889
- Edmonds v. HerbrandsonNorth Dakota Supreme Court · 1891
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3Cited by10 opinions
- State ex rel. Linde v. TaylorNorth Dakota Supreme Court · 1916
- State Ex Rel. Haggart v. NicholsNorth Dakota Supreme Court · 1936
- Crawford v. KochMichigan Supreme Court · 1912
- Massey-Harris Co. v. LerumSouth Dakota Supreme Court · 1932
- Pioneer Fuel Co. v. MolloyMichigan Supreme Court · 1902
5 more not listed; retrieve them via the Exa API.