State v. Queen City Fire Insurance
Supreme Court of Minnesota
Action in the district court for Ramsey county to recover $554.88 alleged delinquent taxes due from defendant company. The defendant appeared specially and moved to set aside the service of the summons. From an order, Hallam, J., denying defendant’s motion, it appealed.
1Opinion of the CourtLewis, J.
Action by the state to recover from defendant, a South Dakota corporation $554.88 taxes for 1908, claimed to be due under chapter 420, p. 600, Laws 1907 (R. L. Supp. 1909, § 1709 — 1). Defendant appeared specially, and moved to set aside the service. The motion was denied, and defendant appealed.
Defendant entered upon the transaction of business in this state in 1905, and complied with section 1705, R. L. 1905, by appointing' the commissioner of insurance as its attorney in fact upon whom legal process should be served. Within the proper time after the passage of chapter 155, p. 172, Laws…
2Cases cited4 opinions
- Mutual Reserve Fund Life Assn. v. PhelpsSupreme Court of the United States · 1903
- Home Ben. Soc. of New York v. MuehlCourt of Appeals of Kentucky · 1900
- Magoffin v. Mutual Reserve Fund Life Ass'nSupreme Court of Minnesota · 1902
- State ex rel. Becker v. Brotherhood of American YeomenSupreme Court of Minnesota · 1910
3Cited by3 opinions
- Republic Insurance Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- Enger v. Midland National Life InsuranceSupreme Court of Minnesota · 1929
- Republic Insurance Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965