State v. Northern Pacific Railway Co.
Supreme Court of Minnesota
Action in the district court for Ramsey county to recover $39,862 as a tax upon defendant’s incorporated gross earnings during each of the years 1899 — 1911 inclusive. The case was tried upon stipulated facts before Dickson, J., who made findings and ordered judgment in favor of defendant. From the judgment entered pursuant to the order for judgment, plaintiff appealed.
1Opinion of the CourtSchaller, J.
This is an appeal from the judgment for defendant entered in the district court of Kamsey county, Minnesota, in an action brought by the state to enforce a claim against the defendant for gross earnings taxes on two omitted items.
Defendant is a common carrier operating lines of railroad in this state.
From the year 1899 to 1911, inclusive, defendant as such common carrier operated certain freight warehouses at Minneapolis and Duluth on its line of railway, using them for the purpose of receiving and transferring to cars freight for shipment, for temporarily storing freight and for receiving…
2Cases cited6 opinions
- Farrington v. TennesseeSupreme Court of the United States · 1878
- State v. St. Paul Union Depot Co.Supreme Court of Minnesota · 1889
- State v. Minnesota & International Railway Co.Supreme Court of Minnesota · 1908
- Board of County Commissioners v. Citizens' National BankSupreme Court of Minnesota · 1877
- State v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1883
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- State v. Duluth, Missabe & Northern Railway Co.Supreme Court of Minnesota · 1939
- State v. Chicago, Rock Island & Pacific Railway Co.Supreme Court of Minnesota · 1930
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1925
- Holmes v. BorgenSupreme Court of Minnesota · 1937
1 more not listed; retrieve them via the Exa API.