State v. Chicago Great Western Railway Co.
Supreme Court of Minnesota
Action in the district court for Ramsey county to recover $24,979.-42, the unpaid balance due to the state from the defendant upon its gross earnings for the year 1905 at the rate of four per cent.
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Action in the district court for Ramsey county to recover $24,979.-42, the unpaid balance due to the state from the defendant upon its gross earnings for the year 1905 at the rate of four per cent. The answer set up that defendant was the successor of the Minnesota & Northwestern Railroad Company, which by section 2 of chapter 47, Laws of 1856, agreed to pay a two per cent, gross earnings tax, and that as to it the gross earnings tax law of 1903 impaired the obligation of contract between the state and the company. The history of legislation in reference to the predecessors of defendant is…
1Opinion of the CourtBrown, J.
This action, like that of State v. Great Northern Ry. Co., infra, page 303, 119 N. W. 202, involves the validity of chapter 253, p. 375, Laws 1903, increasing the rate of the gross earnings tax upon railroad companies in this state to four per cent. As in the Great Northern case, •defendant asserts an irrepealable contract, under which it claims the right forever to discharge its tax liability by the payment of a two per cent. rate. The fixed rate claimed by the Great Northern Company was three per cent. The determination of the case involves, as in the other case, the construction of an old…
2Cases cited12 opinions
- Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
- Morgan v. LouisianaSupreme Court of the United States · 1876
- Stearns v. MinnesotaSupreme Court of the United States · 1900
- Chesapeake & Ohio Railway Co. v. MillerSupreme Court of the United States · 1885
- Louisville & Nashville Railroad v. PalmesSupreme Court of the United States · 1883
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3Cited by4 opinions
- Empire State Surety Co. v. City of Des MoinesSupreme Court of Iowa · 1911
- Trustees of Pillsbury Academy v. StateSupreme Court of Minnesota · 1939
- Chicago Great Western Railway Company, Plff. In Err. v. State of MinnesotaSupreme Court of the United States · 1910
- Trustees of Pillsbury Academy v. StateSupreme Court of Minnesota · 1939