State v. Burlington Lumber Co.
Supreme Court of Minnesota
In proceedings in the district court for Dakota county to enforce-the collection of certain personal property taxes assessed for the year-1905, defendant filed its answer. The matter was tried before Johnson, J., who made findings and conclusions of law as set forth in the opinion. From the judgment in favor of plaintiff for $228.38 entered pursuant to the findings, defendant appealed.
1Opinion of the CourtPhilip E. Brown, J.
This is an appeal from a judgment for certain taxes assessed against the defendant, the Burlington Lumber Company, upon four certain “brails” of logs. The taxes were assessed by the assessor of the village of Lilly Bale, Dakota county, May 1, 1905, and were returned delinquent April 6, 1906. Thereafter the defendant duly filed its answer to the delinquent list, admitting therein that the logs in question were situated in Lilly Dale on May 1, 1905, and were then owned by. it, but attacking the assessment on the ground that at the time the same was made the logs were in the course of interstate…
2Cases cited3 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- State v. Taber Lumber Co.Supreme Court of Minnesota · 1907
- State v. Backus-Brooks Co.Supreme Court of Minnesota · 1907
3Cited by2 opinions
- In Re Improvement of Third Street, St. PaulSupreme Court of Minnesota · 1932
- State v. Hughes Bros. Timber Co.Supreme Court of Minnesota · 1925