Chicago, Milwaukee & St. Paul Railway Co. v. Cass County
North Dakota Supreme Court
Appeal from District Court, Cass County, Pollock, J. Action by the Chicago, Milwaukee & St. Paul Railway Company against Cass County and others to set aside certain taxes. Plaintiff had judgment, and Cass County appeals.
1Opinion of the CourtBartholomew, J.
Section 179 of the Constitution of North Dakota reads as follows: “All property, except as hereinafter in this section provided, shall be assessed in the county, city, township, town, village or district in which it is situated,’ in the manner prescribed by law. The franchise, roadway, roadbed, rails and rolling stock of all railroads operated in this state shall be assessed by the state board of equalization at their actual value and such assessed valuation shall be apportioned to the counties, cities, towns, townships and districts in which said roads are located, as a basis for taxation of…
2Cases cited7 opinions
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- San Francisco & North Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1882
- Chicago & Alton Railroad v. People ex rel. DennisonIllinois Supreme Court · 1881
- Pfaff v. Terre Haute & Indianapolis RailroadIndiana Supreme Court · 1886
- City & County of San Francisco v. Central Pacific RailroadCalifornia Supreme Court · 1883
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Turnquist v. Cass County Drain Com'rsNorth Dakota Supreme Court · 1903
- Tormaschy v. HjelleNorth Dakota Supreme Court · 1973
- Chicago, Milwaukee & St. Paul Railway Co. v. Kootenai CountyIdaho Supreme Court · 1920
- Northern Pacific Railway Co. v. Morton CountyNorth Dakota Supreme Court · 1915
- Northern Pacific Ry. Co. v. BroganMontana Supreme Court · 1916
6 more not listed; retrieve them via the Exa API.