State v. Backus-Brooks Co.
Supreme Court of Minnesota
In proceedings in the district court for Hennepin county to collect delinquent personal property taxes for the year 1904-, defendant company interposed an answer. The matter was tried before Simpson, J., who made findings of fact and ordered judgment against it in the sum of $8,518.73. From an order denying its motion to set aside the decision and grant a new trial, defendant appealed.
1Opinion of the CourtStart, C. J.
This is a proceeding to enforce the collection of personal taxes for the year 1904 assessed against the defendant. The answer of the defendant was to the effect that its personal property in the year 1904 was assessed by the city assessor of the city of Minneapolis, and equalized by the city and county boards, respectively, at $247,490, which the state board of equalization assumed to increase to $296,820, and that this action of the state board, by reason of omissions and irregularities on its part and that of its secretary, was void. It, however, made no claim, by answer or otherwise, that…
2Cases cited1 opinion
- State v. William Deering & Co.Supreme Court of Minnesota · 1893
3Cited by6 opinions
- Lindahl v. StateSupreme Court of Minnesota · 1955
- In Re Overland Co. v. UtterIdaho Supreme Court · 1927
- State v. Cudahy Packing Co.Supreme Court of Minnesota · 1908
- State v. McGuireSupreme Court of Minnesota · 1909
- State v. Minnesota & Ontario Power Co.Supreme Court of Minnesota · 1913
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