State v. Red River Valley Elevator Co.
Supreme Court of Minnesota
Certiorari issued on the petition of M. J Forbes, receiver of the Bed Biver Valley Elevator Company, to review a tax judgment of the district court for Polk county, entered pursuant to findings of Ives, J. Elevators owned by private persons and located on a railroad right of way are real property for the purposes of taxation.
Read the full summary
Certiorari issued on the petition of M. J Forbes, receiver of the Bed Biver Valley Elevator Company, to review a tax judgment of the district court for Polk county, entered pursuant to findings of Ives, J. Elevators owned by private persons and located on a railroad right of way are real property for the purposes of taxation. Minneapolis v. Board, 60 Minn. 522. Even assuming such an elevator to be personal property, it must be assessed in the county in which the owner resides and not in the county in which it is situated. G. S. 1891, §§ 1515-1520; Clarke v. County, 17 Minn. 552; City v.…
1Opinion of the CourtMitchell, J.
Certiorari to review a judgment against the defendant for personal taxes for the year 1894, the trial judge having declined to certify under the statute. County v. Winona, 38 Minn. 397, 37 N. W. 949. The case must therefore be reviewed on the return to the writ, notwithstanding that the court has added to the return what purports to be a statement of the facts and of the points involved, pursuant to G. S. 1894, § 1589.
The Bed Biver Elevator Company, a domestic corporation, owned 14 grain elevators situated upon the line and right of way of the Great Northern Bailway Company in Polk county,…
2Cases cited2 opinions
- County of Brown v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1888
- Minneapolis & Northern Elevator Co. v. Board of County CommissionersSupreme Court of Minnesota · 1895
3Cited by2 opinions
- Minneapolis, St. Paul & Sault Ste. Marie Railway Co. v. Dickey CountyNorth Dakota Supreme Court · 1902
- Crowley v. IckesCourt of Appeals for the D.C. Circuit · 1936