Legal Opinion

Reserve Mining Co. v. State

Supreme Court of Minnesota

Decided September 25, 1981No. 50957PublishedCited by 16 opinions

1Opinion of the Court

WAHL, Justice.

The State of Minnesota appeals a judgment of the Lake County District Court holding the Minnesota taconite tailings tax, Minn.Stat. § 298.24, subd. 2 (1980) unconstitutional as a bill of attainder in violation of U.S.Const. art. I, § 10, cl. 1 and Minn.Const. art. I, § 11, as a violation of the separation of powers doctrine under U.S.Const. art. I, § 1, art. II and art. Ill, § 1, and Minn.Const. art. Ill, and as an impairment of contract barred by U.S.Const. art. I, § 10, cl. 1, and Minn.Const. art. I, § 11. Additionally, the district court found the tailings tax to be an excise…

2Cases cited16 opinions

  1. Buckley v. ValeoSupreme Court of the United States · 1976
  2. United States v. O'BrienSupreme Court of the United States · 1968
  3. Nixon v. Administrator of General ServicesSupreme Court of the United States · 1977
  4. United States v. LovettSupreme Court of the United States · 1946
  5. United States v. BrownSupreme Court of the United States · 1965

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

3Cited by16 opinions

  1. Schweich v. Ziegler, Inc.Supreme Court of Minnesota · 1990
  2. State v. UlmSupreme Court of Minnesota · 1982
  3. Stearns-Hotzfield v. Farmers Insurance ExchangeCourt of Appeals of Minnesota · 1985
  4. Council of Independent Tobacco Manufacturers of America v. StateSupreme Court of Minnesota · 2006
  5. Western Insulation Services, Inc. v. Central National Insurance Co. of OmahaCourt of Appeals of Minnesota · 1990

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

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