State v. Wells Fargo & Co.
Supreme Court of Minnesota
Action in the district court for Ramsey county under Laws 1913, chapter 454, to recover gross earnings taxes for the years 1914 to 1917, both inclusive.
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Action in the district court for Ramsey county under Laws 1913, chapter 454, to recover gross earnings taxes for the years 1914 to 1917, both inclusive. In its answer defendant among other matters alleged that these taxes constituted an unlawful interference and burden upon interstate commerce, and operated to deprive defendant of its property without due process of law, contrary to article 1, section 8, subdivision 3, of the Federal Constitution and of section 1 of the Fourteenth Amendment thereto. The case was tried before Olin B. Lewis, J., who made findings and ordered judgment against…
1Opinion of the CourtHallam, J.
This action is brought to recover the unpaid gross earnings tax for the years 1914, 1915, 1916 and 1917, assessed against the defendant, under chapter 454, p. 664, Laws of 1913, G. S. 1913, § 2241, et seq. The tax imposed by this act is a tax “equal to 8 per cent of its gross earnings,” after deducting payments to railroads for the transportation of goods. Fifty-five per cent of defendant’s revenue was in fact paid for this purpose. This tax is “in full and in lieu of all taxes and assessments upon its property.”
The state demands 8 per cent of the gross earnings from express business done…
2Cases cited14 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Cudahy Packing Co. v. MinnesotaSupreme Court of the United States · 1918
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Reed v. BjornsonSupreme Court of Minnesota · 1934
- Dohs v. HolmSupreme Court of Minnesota · 1922
- Railway Express Agency, Inc. v. HolmSupreme Court of Minnesota · 1930
- The Pullman Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1947
- Soo Line Railroad v. Commissioner of RevenueSupreme Court of Minnesota · 1985
5 more not listed; retrieve them via the Exa API.