State ex rel. St. Paul City Railway Co. v. Minnesota Tax Commission
Supreme Court of Minnesota
Upon the relation of the St. Paul City Railway Co. this court issued its writ of certiorari directed to J. G. Armson, Samuel Lord and O. M. Hall, as the Minnesota Tax Commission, to review and correct the proceedings of said commission in the matter of assessment for taxation of the personal property of St. Paul City Railway Co. under Laws 1913, c. 483.
1Opinion of the Court
Dibble,. C.
Writ of certiorari issued from this court to review the proceedings of the Minnesota Tax Commission in the matter of the assessment *385of certain personal property of the relator, St. Paul City Railway Co. The commission made its return to the writ upon which a hearing was had in this court.
1. By Laws 1913, p. 710, c. 483, property for the purpose of taxation is classified. Class 1 includes iron ore and is assessed at 50 per cent of its true value. Class 2 includes household goods and personal belongings and is assessed at 25 per cent of its true value. Class 3 includes live stock,…
2Cases cited3 opinions
- Citizens' Telephone Co. of Grand Rapids v. FullerSupreme Court of the United States · 1913
- Mutual Benefit Life Insurance v. County of MartinSupreme Court of Minnesota · 1908
- State ex rel. Winona Motor Co. v. Minnesota Tax CommissionSupreme Court of Minnesota · 1912
3Cited by15 opinions
- State ex rel. City of Fargo v. WetzNorth Dakota Supreme Court · 1918
- Minnesota Power & L. Co. v. Personal Prop. Tax, Etc.Supreme Court of Minnesota · 1970
- C. Thomas Stores Sales System, Inc. v. SpaethSupreme Court of Minnesota · 1941
- Great Northern Railway Co. v. WhitfieldSouth Dakota Supreme Court · 1937
- Apartment Operators Assn. v. City of MinneapolisSupreme Court of Minnesota · 1934
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