State v. Minnesota & International Railway Co.
Supreme Court of Minnesota
Action in the district court for Ramsey county to recover $6,256.27, as unpaid percentage of certain items of gross earnings from the year 1899 to 1904, inclusive, which defendant company failed to return to the proper state officials for purposes of taxation.
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Action in the district court for Ramsey county to recover $6,256.27, as unpaid percentage of certain items of gross earnings from the year 1899 to 1904, inclusive, which defendant company failed to return to the proper state officials for purposes of taxation. The case was tried before Olin B. Lewis, J., who found that plaintiff was entitled to judgment for the amount of item 11, $1,277.92, for loading logs from the water to the cars, and for item 12, $125.93, for picking up and loading logs which had fallen from- the cars en route, and ordered judgment in favor of plaintiff for the sum of…
1Opinion of the CourtLewis, J.
The state, claiming that the Minnesota & International Railway Company failed to report the sum of $349,792.85, which should have been reported as a part of its gross earnings for the years 1899 to 1904, inclusive, brought this action to recover the gross earnings tax. 'The amount in controversy consists of seventeen items. The trial court found that items eleven and twelve constituted a part of the gross earnings and were taxable, but that the other fifteen items were not. Both parties appealed.
The railway company was operating under the provisions of chapter 111, p. 302, Sp. Raws 1873…
2Cases cited4 opinions
- State ex rel. Abbot v. McFetridgeWisconsin Supreme Court · 1885
- State v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1883
- People ex rel. New York Central & Hudson River Railroad v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
- Detroit, Grand Rapids & Western Railroad v. Commissioner of RailroadsMichigan Supreme Court · 1898
3Cited by24 opinions
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- Pacific Telephone & Telegraph Co. v. City of SeattleWashington Supreme Court · 1933
- State v. United States Express Co.Supreme Court of Minnesota · 1911
- Pacific Gas & Electric Co. v. RobertsCalifornia Supreme Court · 1917
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
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