State v. William Deering & Co.
Supreme Court of Minnesota
Appeal by defendant, William Deering & Co., a corporation, from a judgment of the District Court of Hennepin County, Thomas Canty, 3., entered September 19, 1893. The revised list of delinquent taxes assessed and levied upon personal property in Hennepin County for 1891 was filed in the office of the Clerk of the District Court July 20, 1892, whereby it appeared that $388.88 was due from defendant.
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Appeal by defendant, William Deering & Co., a corporation, from a judgment of the District Court of Hennepin County, Thomas Canty, 3., entered September 19, 1893. The revised list of delinquent taxes assessed and levied upon personal property in Hennepin County for 1891 was filed in the office of the Clerk of the District Court July 20, 1892, whereby it appeared that $388.88 was due from defendant. A citation was issued and served requiring it to show cause why it should not pay said tax and penalty. Defendant answered that it was incorporated in Illinois and had its residence, manufactory…
1Opinion of the CourtVanderburgh, J.
This is a contest over a personal tax,- assessed against the appellants, upon their stock of machinery in the city of Minneapolis. Their home office and manufacturing establishment are in the city of Chicago, but at the time of the assessment in question, as well as before and since, the defendants also maintained a large warehouse in the city of Minneapolis, to and from which agricultural machinery has been transferred for the convenient supply of the demands of their customers for Minnesota and other northwestern states. It was practically a branch or department of their business. The…
2Cited by14 opinions
- State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
- State v. London & Northwest American Mortgage Co.Supreme Court of Minnesota · 1900
- State v. Cudahy Packing Co.Supreme Court of Minnesota · 1908
- State v. NelsonSupreme Court of Minnesota · 1909
- State v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1905
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