State v. Chicago, St. Paul, Minneapolis & Omaha Railway Co.
Supreme Court of Minnesota
In the matter of the application to the district court for Earibault county for judgment against certain real estate in the city ol Blue Earth belonging to defendant railway company for taxes and assessments for the year 1914, the company filed its answer, alleging the real estate was part of its right of way and depot grounds, held and used for railway purposes, and for which it had each year paid a gross earnings tax.
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In the matter of the application to the district court for Earibault county for judgment against certain real estate in the city ol Blue Earth belonging to defendant railway company for taxes and assessments for the year 1914, the company filed its answer, alleging the real estate was part of its right of way and depot grounds, held and used for railway purposes, and for which it had each year paid a gross earnings tax. The matter was heard by Dean, J., who made findings that the premises were not used for railway purposes, were subject to all general taxes and local assessments against them,…
1Opinion of the Court
Dibellu, C.
This is a proceeding to enforce taxes, .which included assessments for local improvements, on real property in the city of Blue Earth owned by the Chicago, St. Paul, Minneapolis & Omaha Railway Company. *441There were findings and judgment for the state and the railway company appeals.
The railroad passes through Blue Earth in a northerly and southerly direction, and for a great distance passes between Hood street and Rice street which are adjoining streets paralleling each other and the railroad. When the company built its road, about 1879, it acquired title, either by purchase or…
2Cases cited12 opinions
- Stewart v. Great Northern Railway Co.Supreme Court of Minnesota · 1896
- County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- State ex rel. Minnesota Transfer Railway Co. v. District CourtSupreme Court of Minnesota · 1897
- City of St. Paul v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
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3Cited by3 opinions
- Union Pacific Railroad v. WoosterNebraska Supreme Court · 1920
- State v. Chicago, Rock Island & Pacific Railway Co.Supreme Court of Minnesota · 1919
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1919