State v. Willard
Supreme Court of Minnesota
In proceedings in tbe district court for Yellow Medicine ccunty to enforce collection of delinquent personal property taxes, defendant interposed an answer.
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In proceedings in tbe district court for Yellow Medicine ccunty to enforce collection of delinquent personal property taxes, defendant interposed an answer. Tbe case was tried before Qvale, J., wbo found that plaintiff was entitled to judgment against “defendant trustee” for $1,197, and on application of defendant certified to tbe supreme court for its determination tbe points referred to in tbe opinion; together with copies of tbe citation and of defendant’s answer, a statement of tbe facts, and tbe decision and order for judgment. By tbe statement of facts it appeared that defendant did not…
1Opinion of the CourtCollins, J.
Personal property tax case certified up as provided by statute.
The main facts are that the Granite Falls Bank, a duly incorporated state bank, located at Granite Falls, Yellow Medicine county, with a capital of $50,000, had, prior to April 20, 1893, accumulated undivided profits in excess of $45,000. On that day a dividend of $45,000 was declared out of said profits, and it was directed that payment of this dividend, without interest, be made in four annual instalments, for which nonbearing interest certificates of deposit should be issued, the first to become due October 20, 1894. It was…
2Cases cited4 opinions
- Trustees of Academy v. City CouncilSupreme Court of Georgia · 1892
- People v. . the Assessors of AlbanyNew York Court of Appeals · 1869
- Latrobe v. Mayor of BaltimoreCourt of Appeals of Maryland · 1862
- Clarke v. Board of County CommissionersSupreme Court of Minnesota · 1896
3Cited by5 opinions
- State v. London & Northwest American Mortgage Co.Supreme Court of Minnesota · 1900
- State v. NelsonSupreme Court of Minnesota · 1909
- W. C. & A. N. Miller Development Co. v. Emig Properties Corp.District Court, District of Columbia · 1943
- State v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1905
- State v. BellSupreme Court of Minnesota · 1910