State v. Union Tank Line Co.
Supreme Court of Minnesota
In proceedings in the district court for Ramsey county to enforce payment of personal property taxes delinquent for the year 1902, defendant Union Tank Line Company interposed an answer alleging that it was a foreign corporation having no officer or agent in Minnesota and that on May 1,1902, the personal property on which the tax sought to be collected was levied was only temporarily within the state and that the same was not taxable.
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In proceedings in the district court for Ramsey county to enforce payment of personal property taxes delinquent for the year 1902, defendant Union Tank Line Company interposed an answer alleging that it was a foreign corporation having no officer or agent in Minnesota and that on May 1,1902, the personal property on which the tax sought to be collected was levied was only temporarily within the state and that the same was not taxable. The case was tried before Olin B. Eewis, J., who found in favor of defendant. From a judgment entered pursuant to the findings, plaintiff appealed. On May 1,…
1Opinion of the Court
START, O. J.
This is a proceeding for the enforcement of personal property taxes for the year 1902, assessed against the defendant for personal property owned by it which was within the county of Ramsey on May 1, 1902. The defendant by its answer interposed objections to the taxes, alleging that it is a corporation organized and created by and under the laws of the state of New Jersey, having its principal place of business therein, and that the only personal property it had in the county of Ramsey on May 1, 1902, was thirty three railroad tank cars, which were then engaged in interstate…
2Cases cited8 opinions
- American Refrigerator Transit Co. v. HallSupreme Court of the United States · 1899
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- Carver v. BagleySupreme Court of Minnesota · 1900
- State v. William Deering & Co.Supreme Court of Minnesota · 1893
- State v. Scottish-American Mortgage Co. of EdinburghSupreme Court of Minnesota · 1899
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3Cited by4 opinions
- State v. Northwest Airlines, Inc.Supreme Court of Minnesota · 1942
- State v. Minnesota & Ontario Paper Co.Supreme Court of Minnesota · 1920
- Queen City Brewing Co. v. District of ColumbiaDistrict Court, District of Columbia · 1943
- Christians v. ChristiansSupreme Court of Minnesota · 1909