State v. Northwestern Vocational Institute, Inc.

Thomas Gallagher, Justice.

Proceedings by the state to enforce collection of delinquent personal property taxes for the year 1947 against defendant, a Minnesota corporation.

Defendant, a private domestic corporation, maintains and operates a trade school in St. Paul under the name of Northwestern Vocational Institute, Incorporated, hereinafter designated Vocational. The school instructs and trains its students for (1) radio repair service, (2) operation of radio transmitters, (3) maintenance of electrical equipment, and (4) maintenance of television equipment. Its instruction includes a 17-week…