State v. St. Paul, Minneapolis & Manitoba Railway Co.
Supreme Court of Minnesota
Plaintiff brought this action in the district court of Ramsey county, to recover a balance claimed to be due it on account of the taxes of 1880. The action was submitted to the court, Simonsj J., presiding, on stipulated facts, from, which it appears that defendant had paid as taxes (under Laws 1857, Ex.
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Plaintiff brought this action in the district court of Ramsey county, to recover a balance claimed to be due it on account of the taxes of 1880. The action was submitted to the court, Simonsj J., presiding, on stipulated facts, from, which it appears that defendant had paid as taxes (under Laws 1857, Ex. Sess., c. 1, sube. 1, § 18,) three per centum upon all its gross earnings, not, however, including $40,000 received from the Northern Pacific Railroad Company, as compensation for the privilege of using a portion of its road, which sum the plaintiff claims should be included in the…
1Opinion of the CourtGilpillan, C. J.
The only question in this case is, does the $40,-000 per annum which the Northern Pacific Railroad Company pays to defendant for the right to run its trains over defendant’s lines from Sauk Rapids to St. Paul, from St. Cloud to East St. Cloud, and from Minneapolis (west) to East Minneapolis, come within the term of “gross earnings,” upon which, according to the act from which the defendant derives its existence, 3 per centum is to be paid in lieu of taxes ?
The part of the act (Laws 1857, Ex. Sess., c. 1, sube. 1, § 18,) which provides for the payment of such per centum, reads: “In…
2Cited by16 opinions
- Cleveland, Cincinnati, Chicago & St. Louis Ry. Co. v. JenkinsIllinois Supreme Court · 1898
- State v. Minnesota & International Railway Co.Supreme Court of Minnesota · 1908
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1908
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- State v. Duluth, Missabe & Northern Railway Co.Supreme Court of Minnesota · 1939
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