Legal Opinion
State v. Illinois Central Railroad
Supreme Court of Minnesota
Decided September 10, 1937No. 31,216PublishedCited by 8 opinions
1Opinion of the Court
1 Reported in 274 N.W. 828, 275 N.W. 854. The state sues defendant for a five per cent gross earnings tax on income from freight car per diem rentals for a period of eight years, 1922 to 1929, inclusive. The amount claimed was $89,724.36. The state got judgment for $12,866.50, from which it appeals.
1 Mason Minn. St. 1927, § 2246, provides:
"Every railroad company owning or operating any line of railroad situated within or partly within this state, shall, * * * pay * * * in lieu of all taxes, upon all property within this state owned or operated for railway purposes, by such company, including…
2Cases cited8 opinions
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- State v. Minnesota & International Railway Co.Supreme Court of Minnesota · 1908
- State v. HorrSupreme Court of Minnesota · 1925
- Chicago, St. Paul, Minneapolis & Omaha Railway Co. v. Douglas CountyWisconsin Supreme Court · 1908
- Board of County Commissioners v. SmithSupreme Court of Minnesota · 1875
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Crane Co. v. Arizona State Tax CommissionArizona Supreme Court · 1945
- Mesaba Aviation Division of Halvorson of Duluth, Inc. v. County of ItascaSupreme Court of Minnesota · 1977
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- State v. Minneapolis & St. Louis Railway Co.Supreme Court of Minnesota · 1959
- State v. Illinois Central Railroad Co.Supreme Court of Minnesota · 1939
3 more not listed; retrieve them via the Exa API.