State ex rel. Goetzman v. Minnesota Tax Commission
Supreme Court of Minnesota
Upon the relation of A. L. Goetzman, E. E. Crandall and George D. Eogers, individually and as representing others similarly situated, the supreme court granted its writ of certiorari to review the action of the Minnesota Tax Commission in denying a correction of the personal property assessment made against relators in the city of Minneapolis for certificates of membership in the Minneapolis Chamber of Commerce.
1Opinion of the Court
Dibell, C.
Certiorari to review the action of the Minnesota Tax Commission in the assessment of certain memberships in the Minneapolis Chamber of Commerce. The local taxing authorities assessed the memberships, of which there were 550, as general personal property. Their value was $4,000 each, and, pursuant to the classification statute, they were assessed on the basis of 40 per cent of true value, that is, at $1,600. The relators claim that the memberships should be assessed as moneys and credits. So assessed they would contribute to the public revenue at the fixed statutory rate of three…
2Cases cited11 opinions
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
- Rogers v. Hennepin CountySupreme Court of the United States · 1916
- Board of County Commissioners v. Citizens' National BankSupreme Court of Minnesota · 1877
- Baldwin v. MarylandSupreme Court of the United States · 1900
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bemis Bro. Bag Company v. WallaceSupreme Court of Minnesota · 1936
- Holmes v. BorgenSupreme Court of Minnesota · 1937
- Anderson v. DurrOhio Court of Appeals · 1919
- State v. MolyneauxSupreme Court of Minnesota · 1932