Northwestern Improvement Co. v. State
North Dakota Supreme Court
1Opinion of the Court
This is an action to set aside certain tax liens claimed by the state on mineral reserves and to quiet title to such property in the plaintiff.
The complaint is in form an action to quiet title, but it also alleges that the law under which the tax lien is claimed is unconstitutional. The state alleges in its answer that it has a valid lien upon the mineral reserves of the plaintiff under chapter 319 of the Laws of 1923. The plaintiff filed a general demurrer to the answer, and from an order overruling the demurrer the plaintiff appeals.
In 1923 the legislature passed an act providing for a tax…
2Cases cited12 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Citizens' Telephone Co. of Grand Rapids v. FullerSupreme Court of the United States · 1913
- Kidd v. AlabamaSupreme Court of the United States · 1903
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3Cited by7 opinions
- Contos v. HerbstSupreme Court of Minnesota · 1979
- Christman v. EminethNorth Dakota Supreme Court · 1973
- Northwestern Improvement Co. v. County of MortonNorth Dakota Supreme Court · 1951
- State Ex Rel. Haggart v. NicholsNorth Dakota Supreme Court · 1936
- Montana-Dakota Power Co. v. WeeksDistrict Court, D. North Dakota · 1934
2 more not listed; retrieve them via the Exa API.