State Ex Rel. Byers-Prestholdt Motor Co. v. Minnesota Tax Commission

Certiorari to review an order of the Minnesota tax commission denying relator’s application for reduction of its personal property assessment.

Delator is an automobile dealer in St. Paul, Minnesota, and on May 1, 1928, returned for assessment 57 new and unused automobiles owned by it and kept in its place of business for sale, of the aggregate value of $65,361.86. These cars were assessed as the personal property of relator at 33 1/3 per cent of the true value, as directed by G. S. 1923 (1 Mason, 1927) § 2674(b). Subsequent to May 1 and during the year 1928, 54 of these cars were sold to…