Board of Education v. Anderson

Loring, Justice.

Plaintiff, the board of education of the city of Duluth, brought this action in the district court for Ramsey county, naming as defendants the members of the state board of education and the state commissioner of education. The purpose of the action was to obtain a declaratory judgment determining the law under which the receipts from the state income tax for the year 1936 should be distributed.

In 1933 the legislature enacted a state income tax law, L. 1933, c. 405 (3 Mason Minn. St. 1936 Supp. §§ 2394-1 to 2394-58), and, in addition to other provisions, specified by § 57 that…