State v. Fawkes

Loring, Justice.

This case comes here on appeal by the state from a judgment holding certain real estate in Minneapolis not to be subject to an ad valorem tax. The defendant has a 100-year lease from Edward L. Estabrook on lots 63, 64, and 65, Auditor’s Subdivision 137, Hennepin county, by the terms of which defendant is to pay the real estate taxes. Defendant, in turn, has leased the entire building erected upon said premises to the Railway Express Agency, Inc., which, under our law, pays a gross earnings tax in lieu of all ad valorem taxes upon its property. 1 Mason Minn. St. 1927, § 2268,…