State ex rel. Duluth Belt Line Ry. Co. v. District Court of Eleventh Judicial District
Supreme Court of Minnesota
Certiorari issued February 13, 1393, on the information of Walter Ayers, attorney for the Duluth Belt Line Railway Company. The writ was .directed to'the District Court of the Eleventh Judicial District sitting in and for St. Louis County, J. D. Ensign, J. The purpose was to review a final judgment rendered against that company February 7, 1893, for $348.95, taxes for the year 1891, upon its personal property.
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Certiorari issued February 13, 1393, on the information of Walter Ayers, attorney for the Duluth Belt Line Railway Company. The writ was .directed to'the District Court of the Eleventh Judicial District sitting in and for St. Louis County, J. D. Ensign, J. The purpose was to review a final judgment rendered against that company February 7, 1893, for $348.95, taxes for the year 1891, upon its personal property. By the return of Hon. J. D. Ensign, one of the judges of that court, it appears that the franchise and personal property of this company were assessed for taxation, and a tax levied…
1Opinion of the CourtDickinson, J.
For the year 1891 taxes were assessed upon the personal property of the relator in the county of St. Louis in accordance with the general system of taxation, the tax being based upon the assessed value of the property. The tax becoming delinquent, and proceedings being instituted to recover judgment therefor under the statute, the relator interposed its answer in the district court. Its defense was that it was subject to taxation only in accordance with the method prescribed in Laws 1887, ch. 11, and Sp. Laws 1873, ch. 111, therein referred to; that is, by the *36rule of percentage on its gross…
2Cited by2 opinions
- State v. Duluth Gas & Water Co.Supreme Court of Minnesota · 1899
- State ex rel. Northwestern Coal Railway Co. v. WillcutsWisconsin Supreme Court · 1909