Chicago, Milwaukee & St. Paul Railway Co. v. Pfaender
Supreme Court of Minnesota
This was an action brought against the defendant, the state treasurer, for taking $150, the property of plaintiff; the purpose of the action being to determine the liability of plaintiff, as purchaser and owner of the line of railway formerly belonging to the St. Paul & Chicago Railway Company, to the tax on gross earnings imposed by thestatutcs cited in the opinion.
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This was an action brought against the defendant, the state treasurer, for taking $150, the property of plaintiff; the purpose of the action being to determine the liability of plaintiff, as purchaser and owner of the line of railway formerly belonging to the St. Paul & Chicago Railway Company, to the tax on gross earnings imposed by thestatutcs cited in the opinion. The case was ■ submitted to the district court for Ramsey county, Simons, J., presiding, who ordered judgment for defendant, which was entered, and plaintiff appealed. The line of the St. Paul & Chicago railway was one of' those…
1Opinion of the CourtCornell, J.
It is conceded that the point presented for 'decision in this case depends entirely upon the true meaning ■and construction of the fourth and fifth provisos of section 1 ■of the act of March 2, 1865, entitled “ An act to aid and facilitate the completion of the St. Paul & Pacific railroad and branches.” Sp. Laws 1865, c. 6.
It is also admitted that these provisos were enacted as amendatory of section 18 of the original charter granted to the Minnesota & Pacific Railroad Company, May 22, 1857; (Laws 1857, Ex. Sess. c. 1;) and, if we understand aright the statement of plaintiff’s counsel in…
2Cases cited3 opinions
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- Rice v. Railroad Co.Supreme Court of the United States · 1862
- First Division of the St. Paul & Pacific Rail Road v. ParcherSupreme Court of Minnesota · 1869
3Cited by8 opinions
- Stearns v. MinnesotaSupreme Court of the United States · 1900
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1908
- State v. Northern Pacific RailroadSupreme Court of Minnesota · 1884
- County of Stevens v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1887
- County of Traverse v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1898
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