State v. St. Paul Trust Co.
Supreme Court of Minnesota
In proceedings in tbe district court for Ramsey county to collect taxes for personal property tbe St. Paul Trust Company interposed an answer. Tbe case was tried before Bunn, J., wbo found in favor of plaintiff in tbe sum of $2,047.52, and certified tbe case to tbe supreme court for its decision on the points stated in tbe opinion.
1Opinion of the Court
COLLINS, j.1
In proceedings to enforce tbe collection of personal property taxes for 1897 against tbe St. Paul Trust Company, a domestic cor*425poration organized for and engaged in the business of a trust company, the trial court has certified up certain points raised by the defense, in accordance with the provisions of G. S. 1894, § 1589.
It appears that the company, by its proper officer, made out and returned to the assessor the statement provided for in section 1530, in which the amount of its capital stock authorized and paid up (second and third subdivisions) was stated to be 250 shares, of…
2Cases cited4 opinions
- State ex rel. Atherton v. SherwoodSupreme Court of Minnesota · 1870
- State v. Redwood Falls Building & Loan Ass'nSupreme Court of Minnesota · 1890
- C. N. Nelson Lumber Co. v. McKinnonSupreme Court of Minnesota · 1895
- Miller v. FreyNebraska Supreme Court · 1896
3Cited by5 opinions
- Governmental Research Bureau, Inc. v. BorgenSupreme Court of Minnesota · 1947
- Bizzelle v. StateCourt of Criminal Appeals of Texas · 1938
- State v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1905
- Red Star Motor Drivers' Ass'n v. City of DetroitMichigan Supreme Court · 1928
- Nelson v. Canadian Industrial Alcohol Co.Superior Court of Delaware · 1935