Legal Opinion

State v. Cudahy Packing Co.

Supreme Court of Minnesota

Decided February 28, 1908No. Nos. 15,391—(20)PublishedCited by 13 opinions

In proceedings in the district court 'for Hennepin county to collect from defendant personal-property taxes for the year 1905, delinquent April 1, 1906, the defendant made answer and^ prayed that the assessment on its property be reduced to $10,400. The matter was tried before Frederick V. Brown, J., who made findings, as stated in the opinion, and ordered judgment in favor of plaintiff for $891.99. Defendant’s alternative motion to amend the findings or for a new trial was…

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In proceedings in the district court 'for Hennepin county to collect from defendant personal-property taxes for the year 1905, delinquent April 1, 1906, the defendant made answer and^ prayed that the assessment on its property be reduced to $10,400. The matter was tried before Frederick V. Brown, J., who made findings, as stated in the opinion, and ordered judgment in favor of plaintiff for $891.99. Defendant’s alternative motion to amend the findings or for a new trial was denied. From the judgment entered pursuant to the order therefor, defendant appealed.

1Opinion of the CourtJaggard, J.

The trial court found that: The personal property of the defendant was valued at $10,400 by the assessor of the city of Minneapolis. Thereafter the city board of equalization increased that assessment $10,000. Thereafter the state board of equalization further increased the assessment by $6,630. The resulting tax of $810.90 was justly and properly levied. Judgment was accordingly entered for the tax, together with the penalty. This appeal was taken from the judgment. Defendant expressly admits: “In fact [it] had personal property consisting of cash, book accounts, and stock of all .kinds,…

2Cases cited10 opinions

  1. Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
  2. Kipp v. DawsonSupreme Court of Minnesota · 1884
  3. State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
  4. State v. William Deering & Co.Supreme Court of Minnesota · 1893
  5. State v. Crookston Lumber Co.Supreme Court of Minnesota · 1902

5 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959
  2. Doty Lumber & Shingle Co. v. Lewis CountyWashington Supreme Court · 1910
  3. Lindahl v. StateSupreme Court of Minnesota · 1955
  4. Dohs v. HolmSupreme Court of Minnesota · 1922
  5. Baker v. PaxtonWyoming Supreme Court · 1923

8 more not listed; retrieve them via the Exa API.

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