State v. Crookston Lumber Co.
Supreme Court of Minnesota
Proceedings in the district court for Polk county for collection of delinquent personal property taxes for 1899. The case was tried before Watts, J., who made findings of fact, and as conclusion of law found that plaintiff was entitled to judgment for $1,440, being the amount of the tax sought to be collected, and penalty thereon. On application of defendant the court certified to the supreme court for its determination the points stated in the opinion.
1Opinion of the CourtBrown, J.
Certified tax case from the district court of Polk county.
The facts are as follows: Defendant is a Wisconsin corporation, with its principal place of business in the city of Crookston, Minnesota, where its property is located. In 1899 the assessor of the city of Crookston duly assessed its personal property at the sum of $41,487. The assessment was approved by the city board of review, and duly returned to the auditor of the county. Thereafter the county board of equalization either attempted to raise such assessment, or to add an additional item of property to the assessment to the amount of…
2Cases cited9 opinions
- Moser v. WhiteMichigan Supreme Court · 1874
- Hall v. KelloggMichigan Supreme Court · 1867
- Halleck v. Inhabitants of BoylstonMassachusetts Supreme Judicial Court · 1875
- Hecht v. BoughtonWyoming Supreme Court · 1881
- Hintrager v. KieneSupreme Court of Iowa · 1883
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3Cited by9 opinions
- Carbone, Inc. v. KellyMassachusetts Supreme Judicial Court · 1935
- Montana Ore Purchasing Co. v. MaherMontana Supreme Court · 1905
- State v. Cudahy Packing Co.Supreme Court of Minnesota · 1908
- Walker v. MartinSupreme Court of Minnesota · 1902
- In Re Petitions for Cancellation of Ditch AssessmentsSupreme Court of Minnesota · 1942
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