State v. Twin City Telephone Co.
Supreme Court of Minnesota
Judgment having been entered in the district court for Ramsey county against certain real estate of defendant for the delinquent tax for the year 1902, defendant made application to have the judgment set aside and for leave to answer. This motion was granted, the matter was tried before Hallam, J., who sustained the defendant’s objections, and from the judgment of dismissal plaintiff appealed.
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Judgment having been entered in the district court for Ramsey county against certain real estate of defendant for the delinquent tax for the year 1902, defendant made application to have the judgment set aside and for leave to answer. This motion was granted, the matter was tried before Hallam, J., who sustained the defendant’s objections, and from the judgment of dismissal plaintiff appealed. It is clear that the proviso intended to define a class-of property which should never be included in any scheme which might be devised by virtue of the authority contained in the body of the law. The…
1Opinion of the CourtBrown, J.
In proceedings to enforce the payment of- delinquent taxes defendant had judgment, and the state appealed. The facts are as follows: Defendant is a telephone company organized and existing under'the laws ■of this state, and has paid the gross earnings tax imposed by chapter 314, p. 581, Laws 1897. The property sought to be taxed in this proceeding is certain real estate owned by defendant and used exclusively in the conduct and operation of its business, and by the employment of which it derived the income upon which the gross earnings tax was assessed and paid. The statute above referred to,…
2Cases cited13 opinions
- In re the Senate of MinnesotaSupreme Court of Minnesota · 1865
- State ex rel. Reed v. JonesWashington Supreme Court · 1893
- County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
- De Bow v. PeopleCourt for the Trial of Impeachments and Correction of Errors · 1845
- Sjoberg v. Security Savings & Loan Ass'nSupreme Court of Minnesota · 1898
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3Cited by10 opinions
- Behr v. SothSupreme Court of Minnesota · 1927
- State v. Northwestern Telephone Exchange Co.Supreme Court of Minnesota · 1909
- Bull v. KingSupreme Court of Minnesota · 1939
- Strader v. HaleySupreme Court of Minnesota · 1943
- State ex rel. Mathews v. HoudersheldtSupreme Court of Minnesota · 1922
5 more not listed; retrieve them via the Exa API.