Legal Opinion

State v. Nelson

Supreme Court of Minnesota

Decided March 12, 1909No. Nos. 15,743, 15,744—(39, 40)PublishedCited by 11 opinions

Defendant was cited before the district court for Hennepin county to show cause why he should not pay the sum of $818.96, as taxes for the year 1906 upon his personal property. He made answer and the matter was tried before Brooks, J., who found in favor of .the state in the sum of $447.85. From a judgment entered pursuant to the findings, both parties appealed.

1Opinion of the CourtStart, C. J.

Judgment was entered in the district court of the county of Hennepin in favor of the state and against the defendant, Nelson, in the sum of $447.85 for personal property taxes for the year 1906. Both parties appealed from the judgment.

There is little, if any, dispute as to the material facts, which are as follows: The defendánt at all times herein stated was a resident of the city of Minneapolis and a citizen of this state and of the United States. He made no return that year of his personal property for taxation. Thereupon the assessor on June 12, 1906, listed for taxation as his personal…

2Cases cited9 opinions

  1. Kidd v. AlabamaSupreme Court of the United States · 1903
  2. Bacon v. Board of State Tax CommissionersMichigan Supreme Court · 1901
  3. State v. Duluth Gas & Water Co.Supreme Court of Minnesota · 1899
  4. State v. London & Northwest American Mortgage Co.Supreme Court of Minnesota · 1900
  5. State v. William Deering & Co.Supreme Court of Minnesota · 1893

4 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
  2. State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
  3. Bemis Bro. Bag Company v. WallaceSupreme Court of Minnesota · 1936
  4. Franson v. CarlsonSupreme Court of Minnesota · 1965
  5. Independent Harvester Co. v. MalzohnSupreme Court of Minnesota · 1920

6 more not listed; retrieve them via the Exa API.

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