County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.
Supreme Court of Minnesota
In proceedings in the district court for Ramsey county, to enforce payment of taxes delinquent on June 1, 1883, application was made for judgment for the tax of 1882 and prior years against certain pieces of land, the title to which was in the defendant railway company.
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In proceedings in the district court for Ramsey county, to enforce payment of taxes delinquent on June 1, 1883, application was made for judgment for the tax of 1882 and prior years against certain pieces of land, the title to which was in the defendant railway company. Upon the application, before Brill, J., the railway company appeared and objected, claiming the lands to be exempt under Gen. St. 1878, c. 11, §§ 128, 129. Testimony was taken, findings of fact were made by the court, and judgment was directed to be entered against a portion of the lands described in the application for the…
1Opinion of the Court
Dickinson, J.1
This proceeding involves the taxability, during certain years, from 1879 to 1882, inclusive, of lands in the city of St. Paul, claimed to be owned by the Chicago, Milwaukee & St. Paul Railway Company. The railway company claims thatthe lands are within the exemption from ordinary taxation, which attaches to its. property in general, through provisions of law, pursuant to which it pays to the state 3 per cent of its gross earnings in lieu of such taxation. On the part of the county it is claimed that the man*539ner in which these lands have been held and used has been such as to take…
2Cases cited3 opinions
- Trinity Church v. City of BostonMassachusetts Supreme Judicial Court · 1875
- New England Hospital for Women & Children v. City of BostonMassachusetts Supreme Judicial Court · 1873
- Ordinary of Bibb County v. Central Railroad & Banking Co.Supreme Court of Georgia · 1869
3Cited by28 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- State v. United States Express Co.Supreme Court of Minnesota · 1911
- State v. RitschelSupreme Court of Minnesota · 1945
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
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