State v. Winona & St. Peter Railroad
Supreme Court of Minnesota
Proceeding in the district court for Waseca county, under ah. 1, Laws 1874, to enforce the collection of delinquent taxes against certain lands in that county, being a part of defendant’s land grant. Defendant answered, claiming that the lands were its property, and that, by its charter, they were exempt from taxation.
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Proceeding in the district court for Waseca county, under ah. 1, Laws 1874, to enforce the collection of delinquent taxes against certain lands in that county, being a part of defendant’s land grant. Defendant answered, claiming that the lands were its property, and that, by its charter, they were exempt from taxation. See State v. Winona & St. Peter P. Go., ante, p. 315. At the trial before Lord, J., it was agreed that defendant still held the legal title to the lands, and the only question made was whether a certain contract, the material parts of which are set out in the following opinion,…
1Opinion of the CourtGtILFIIxan, C. J.
Certain lands, the legal title to which stands in this company, were placed on the tax lists for the year 1873, and taxes levied and assessed thereon. In the proceedings to enforce payment of taxes on real estate remaining delinquent on the first day of June, 1874, for the county of Waseca, the company filed answers as to taxes on these lands, claiming that they are exempt from taxation under § 4, ch. 2, of the act of the legislative assembly of the Territory of Minnesota, entitled, “An act to execute the trust created by an act of Congress, entitled, ‘An act making a grant of land to the…
2Cases cited3 opinions
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Carroll v. SaffordSupreme Court of the United States · 1845
- Kane v. Columbian Insurance Co.New York Supreme Court · 1807
3Cited by7 opinions
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- Holtz v. OldsOregon Supreme Court · 1917
- County of Brown v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1888
- Noyes v. BrownSupreme Court of Minnesota · 1919
- County of Brown v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1888
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