State v. Central Trust Co.
Court of Appeals for the Eighth Circuit
Appeal from tlie Circuit Court of the United States for tlie District of Minnesota. On July 13, 1897, the Central Trust Company, the appellee, which is a corporation of the state of New York, filed its bill in the circuit court of the United States for the district of Minnesota against the Duluth Gas & Water Company, a Minnesota corporation, hereafter termed the “Water Company,” to foreclose a mortgage executed by the latter company on November 1, 1888, and recorded with the…
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Appeal from tlie Circuit Court of the United States for tlie District of Minnesota. On July 13, 1897, the Central Trust Company, the appellee, which is a corporation of the state of New York, filed its bill in the circuit court of the United States for the district of Minnesota against the Duluth Gas & Water Company, a Minnesota corporation, hereafter termed the “Water Company,” to foreclose a mortgage executed by the latter company on November 1, 1888, and recorded with the register of deeds for St. Louis county, Minn., on February 23, 1889, whereby the mortgagor company conveyed to said…
1Opinion of the CourtThayer, Circuit Judge
The laws of the state of Minnesota (G-en. St. 1894, § 1.518) declare that:
“The personal property of gas and water companies shall be listed and assessed in the town or district where the principal works are located. Gas and water mains and pipes laid in roads, streets or alleys shall be held to he personal property.”
Section 1623 of the same volume of the General Statutes provides that:
“The taxes assessed upon real property shall be a lien thereon from and including th(> first day of May in the year in which they are levied until the same are paid, but as between grantor and grantee such lion…
2Cases cited16 opinions
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Sears v. CottrellMichigan Supreme Court · 1858
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State Ex Rel. Malott v. Board of County CommissionersMontana Supreme Court · 1930
- Morey Engineering & Construction Co. v. St. Louis Artificial Ice Rink Co.Supreme Court of Missouri · 1912
- Chapman v. ScottCourt of Appeals for the Second Circuit · 1926
- Liberty Mut. Ins. Co. v. Johnson Shipyards CorporationCourt of Appeals for the Second Circuit · 1925
- Robinson v. HansonUtah Supreme Court · 1929
22 more not listed; retrieve them via the Exa API.