City of St. Paul v. Merritt
Supreme Court of Minnesota
ERROR TO THE DISTRICT COURT ON RAMSEY COUNTY. I. — This question involves the construction of section one, chapter 8, of said consolidated act, Laws of 1858, This was not property exempt by law; on tbe contrary, sucb property is made taxable under tbe constitution.
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ERROR TO THE DISTRICT COURT ON RAMSEY COUNTY. I. — This question involves the construction of section one, chapter 8, of said consolidated act, Laws of 1858, This was not property exempt by law; on tbe contrary, sucb property is made taxable under tbe constitution. See. 3-4, art. 9, State Const.’, Porter vs. Ileyward, 6 Vt., 374; Catlin vs. Hall, 21 Vt., 157. Tbe property being invested and payable in tbe city of St. Paul, bad its situs there as much as sucb personal property is capable of having a situs. Catlin vs. Hall, 21 Vt., 157. And tbe act provides that personal property witbin tbe…
1Opinion of the Court
*261 By the Court
Atwateb, J.
The city of St. Paul brought an action against the Defendant to recover the sum of $800, assessed as a city tax against his personal property. The action was tried before the Hon. O. E. Yanderburgh, a jury trial having been waived, and the facts found by the Court, (so far as it is necessary to state them for a proper understanding of the case), were substantially as follows :
That on. the 20th day of July, 1858, the city of St. Paul assessed $50,000 personal property against the Defendant, and levied a tax on the same for city and ward purposes to the amount of $800.…
2Cases cited3 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Hancock v. JohnsonCourt of Appeals of Kentucky · 1858
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- Board of Supervisors v. DavenportIllinois Supreme Court · 1866
- Schmitt v. DahlSupreme Court of Minnesota · 1903
- Bloom v. MoySupreme Court of Minnesota · 1890
- Holland v. Board of CommissionersMontana Supreme Court · 1895
- Dykes v. Lockwood Mortgage Co.Court of Appeals of Kansas · 1896
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