State ex rel. Western Union Telegraph Co. v. Minnesota Tax Commission
Supreme Court of Minnesota
Upon the relation of the Western Union Telegraph Company this court granted its writ of certiorari directed to Samuel Lord, J. T. Hale and J. G. Armson, constituting the Minnesota Tax Commission, to review the proceedings of the commission in the matter of the assessment of the telegraph lines and property of relator for the purpose of taxation for the year 1915.
1DissentHall am, J.
I dissent.
A statute in force up to 1913 provided for a general system of taxation by which assessment and levy were made by local officers and the taxpayer paid> his taxes to local county treasurers. Under this statute all property was assessed at its true and full value in money. R. L. 1905, § 810.
Another separate and distinct statute provided for the taxation of telegraph companies. It provided that such companies should return to the state tax commission certain information, and that the tax commission should assess the telegraph lines “at the true cash value thereof,” and determine the…
2Cases cited2 opinions
- State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
- State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1910