State v. Great Northern Railway Co.
Supreme Court of Minnesota
In proceedings in the district court for Eamsey county to enforce payment of personal property taxes remaining delinquent and unpaid on April 1, 1916, defendant interposed, an answer which alleged that certain specified bonds and stocks held by it and certain moneys advanced by it to specified railway and other companies, all of which were assessed as taxable on May 1, 1915, constituted property which defendant owned or operated for railway purposes, upon which it paid to…
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In proceedings in the district court for Eamsey county to enforce payment of personal property taxes remaining delinquent and unpaid on April 1, 1916, defendant interposed, an answer which alleged that certain specified bonds and stocks held by it and certain moneys advanced by it to specified railway and other companies, all of which were assessed as taxable on May 1, 1915, constituted property which defendant owned or operated for railway purposes, upon which it paid to the state of Minnesota for the year 1915 a gross earnings tax of over one million dollars— the same being 5 per cent of…
1Opinion of the Court
DibeLl, C.
This is a proceeding against the Great Northern Eailway Company to enforce personal property taxes delinquent in Eamsey county. There were findings and judgment determining that certain personal property of the ‘defendant was and other was'not subject to ad valorem taxation. The state and the defendant both appeal.
1. The defendant owns stocks, bonds and other corporate indebtedness which the court found constituted property owned and used for railway purposes and not subject to an ad valorem tax. Some of these pieces of property are the same and all are of the same character as that…
2Cases cited9 opinions
- Buck v. BeachSupreme Court of the United States · 1907
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1909
- Estate of FairCalifornia Supreme Court · 1900
- Board of County Commissioners v. HewittSupreme Court of Kansas · 1907
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Almer Railway Equipment Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1942
- State v. Chicago, St. Paul, Minneapolis & Omaha Railway Co.Supreme Court of Minnesota · 1918
- State v. Duluth, Missabe & Northern Railway Co.Supreme Court of Minnesota · 1940
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1919