State v. McPhail
Supreme Court of Minnesota
In the matter of proceedings in the district court for St. Louis county to enforce collection of personal taxes within that county delinquent on April 1, 1912, defendant answered. The facts are stated in the opinion. The matter was tried before Dibell, J., who made findings and ordered judgment against defendant in the sum of $15.91. From an order denying his motion for a new trial, defendant appealed.
1Opinion of the CourtBunn, J.
Defendant on May 1, 1911, was the owner of one membership in the Duluth Board of Trade. The assessor of the city of Duluth on May 1, 1911, assessed this membership at the sum of $500; $100 was allowed defendant as an exemption, leaving a total assessment of $400. Defendant protested against the assessment of such membership to the assessor, the board of equalization, and the board of review. In these proceedings to enforce the collection of personal property taxes for 1911, defendant answered the citation served upon him, and the issues were tried by the court. Its decision was that the…
2Cases cited20 opinions
- Sparhawk v. YerkesSupreme Court of the United States · 1891
- Hyde v. WoodsSupreme Court of the United States · 1877
- Page v. EdmundsSupreme Court of the United States · 1903
- State ex rel. Marr v. StearnsSupreme Court of Minnesota · 1898
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
15 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bemis Bro. Bag Company v. WallaceSupreme Court of Minnesota · 1936
- Wagner v. Farmers Co-operative Exchange Co. of Good ThunderSupreme Court of Minnesota · 1920
- Holmes v. BorgenSupreme Court of Minnesota · 1937
- Anderson v. DurrOhio Court of Appeals · 1919
- Rogers v. County of HennepinSupreme Court of Minnesota · 1914
7 more not listed; retrieve them via the Exa API.