State v. Minneapolis Cold Storage Co.
Supreme Court of Minnesota
Citation in the district court for Hennepin county to recover $7,150.-73 as personal property taxes fox the year 1919. The answer alleged that defendant’s property was of the value of $1,425 and no more. The matter was heard by Bardwell, .1., who made findings and ordered judgment for $30.73 against defendant. From an order denying its motion for a new trial, plaintiff appealed.
1Opinion of the Court
Lees, C.
This is a proceeding to enforce the payment of delinquent taxes assessed against defendant’s personal property. Defendant had returned a list to the assessor showing that on May 1¿ 1919, its taxable property was of the value of $1,425. The assessor raised the amount to $100,-475. The board of equalization denied its application for a reduction. Defendant declined to pay the tax and resisted its collection on the ground that there had been a gross overvaluation of its property. The court found in its favor and the state has appealed from an order denying its motion for a new trial.
Defen…
2Cases cited4 opinions
- Lukens v. HazlettSupreme Court of Minnesota · 1887
- Carson v. HawleySupreme Court of Minnesota · 1901
- State v. SeelingSupreme Court of Minnesota · 1914
- McGuire v. Village of CaledoniaSupreme Court of Minnesota · 1918
3Cited by1 opinion
- Zuber v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1956