County of Grand Forks v. Cream of Wheat Co.
North Dakota Supreme Court
From a judgment of the Distinct Court of Grand Forks County, Cooley, J., plaintiff appeals. The law which prescribes the time of review of taxation assessments gives all the notice required; and the proceedings by which the valuation is determined, although it may lead to the sale of the delinquent property for taxes, is due process. Merchants etc. Bank v. Pennsylvania, 167 TI.
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From a judgment of the Distinct Court of Grand Forks County, Cooley, J., plaintiff appeals. The law which prescribes the time of review of taxation assessments gives all the notice required; and the proceedings by which the valuation is determined, although it may lead to the sale of the delinquent property for taxes, is due process. Merchants etc. Bank v. Pennsylvania, 167 TI. S. 461, 42 L. ed. 236; Bell’s Gap B. Co. v. Pennsylvania, 134 U. S. 232, 33 L. ed, 492; Spencer v. Merchant, 125 U. S. 345, 31 L. ed. 763; Palmer v. McMahon, 133 TT. S. 660, 33 L. ed. 772; Lent v. Tillson, 140 TT. S.…
1Opinion of the CourtChristianson, J.
This is an action by the county of Grand Forks to recover from the defendant certain alleged delinquent personal property taxes for the years 1908 to 1914, both inclusive. The complaint alleges that the defendant is, and at all times therein mentioned was, a corporation organized under the laws of the state of North Dakota, with its principal place of business at the city of Grand Forks, in said Grand Forks county. And that in the year 1914 the county auditor under the direction of the state tax commission duly assessed certain property situated in said city of Grand Forks, to wit, “bonds and…
2Cases cited14 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Hannis Distilling Co. v. Mayor and City Council of BaltimoreSupreme Court of the United States · 1910
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Hawley v. City of MaldenSupreme Court of the United States · 1914
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cream of Wheat Co. v. County of Grand ForksSupreme Court of the United States · 1920
- Newark Fire Insurance Co. v. State Board of Tax AppealsSupreme Court of the United States · 1939
- Souris River Telephone Mutual Aid Corp. v. StateNorth Dakota Supreme Court · 1968
- Northwestern Improvement Co. v. County of MortonNorth Dakota Supreme Court · 1951
- State Ex Rel. Haggart v. NicholsNorth Dakota Supreme Court · 1936
5 more not listed; retrieve them via the Exa API.