Legal Opinion

State v. Western Union Telegraph Co.

Supreme Court of Minnesota

Decided September 22, 1905No. Nos. 14,413—(27)PublishedCited by 21 opinions

Action in the district court for Ramsey county, under chapter 8, p.. 70, Raws 1891, and amendment, to recover from defendant $44,447.95 delinquent personal property taxes. The case was tried before Bunn, J., who found in favor of plaintiff for the sum of $1,499.70 and interest. From a judgment entered pursuant to the findings, plaintiff appealed.

1Opinion of the CourtJaggard, J.

The state of Minnesota brought suit against the Western Union Telegraph Company’for taxes for the years 1899 and 1900, assessed by the state board' of equalization. Those taxes were assessed and an action at law to recover them was instituted under chapter 180, p. 251, Raws 1901. The telegraph company previously to the year 1899 had been assessed upon a valuation of $865,500. In that year the board, after due notice to the company, raised the valuation of its property toil,000,000. The Western Union refused to pay the tax based on that amount. It appeared from the return made in accordance…

2Cases cited57 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  3. Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
  4. French v. Barber Asphalt Paving Co.Supreme Court of the United States · 1901
  5. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894

52 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. State Ex Rel. Inter-State Iron Co. v. ArmsonSupreme Court of Minnesota · 1926
  2. State ex rel. Foot v. BazilleSupreme Court of Minnesota · 1905
  3. Governmental Research Bureau, Inc. v. BorgenSupreme Court of Minnesota · 1947
  4. Northern Pacific Railway Co. v. StateWashington Supreme Court · 1915
  5. Bemis Bro. Bag Company v. WallaceSupreme Court of Minnesota · 1936

16 more not listed; retrieve them via the Exa API.

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