State v. St. Paul Union Depot Co.
Supreme Court of Minnesota
This was an ordinary civil action, brought in the district court for Eamsey county, to recover $10,450.59, claimed to be due to the state as a percentage on the defendant’s gross earnings for the years 1883 to 1887, inclusive, in lieu of ordinary taxation on its property, pursuant to the legislation cited in the opinion. The action was tried by Vilas, J., who ordered judgment for the state for the full amount claimed. A new trial was refused, and the defendant appealed.
1Opinion of the CourtMitchell, J.
The sole question presented by this appeal is the liability of the defendant, under the act of March 10, 1873, (Gen. St. 1878, c. 11, §§ 128, 129,) to pay, as taxes, a percentage on its receipts or gross earnings. It was organized under title 1, c. 34, Gen. St., and the general nature of its business, as stated in its articles of incorporation, is “to build, purchase, or lease and operate transfer tracks or railways in the city of St. Paul, open alike to the use of all railroads now constructed, or which may hereafter be constructed, to or into St. Paul, to and between each of said roads and…
2Cases cited2 opinions
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Board of County Commissioners v. Citizens' National BankSupreme Court of Minnesota · 1877
3Cited by29 opinions
- Superior Coal Co. v. Department of FinanceIllinois Supreme Court · 1941
- Milwaukee Motor Transportation Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1971
- Community Hospital Linen Services, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1976
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- State v. Duluth, Missabe & Northern Railway Co.Supreme Court of Minnesota · 1939
24 more not listed; retrieve them via the Exa API.