Minneapolis & Northern Elevator Co. v. Board of County Commissioners

This was an action to recover back taxes paid under duress upon a certain grain elevator situated-in Clay county, on the land of a railway company, and a quantity of grain stored therein. The principal place of business and principal office of the plaintiff, a corporation, were located in Hennepin county. The ground upon which the taxes are claimed to have been illegal is that the place for listing and assessing the property was in Hennepin county. The property having been listed and assessed by the public officers in Clay county, the plaintiff applied to the board of equalization of that…