County of Martin v. Drake
Supreme Court of Minnesota
Cases certified from the district court for Martin county, Severance, J., presiding, and from the district court for Murray county, Perkins, J., presiding, in proceedings to enforce real-estate taxes. In the former case the court held the land taxable, and in the latter not taxable.
1Opinion of the Court
Mitchell, J."
These proceedings to enforce payment of taxes on two tracts of land, one in Martin county, for the year 1885, and the other in Murray county, for 1886, are certified to this court pursuant to Gen. St. 1878, c. 11, § 80. Both tracts were a part of the land grant of the St. Paul & Sioux City Bailroad Company, whose charter, like those of all the old “land-grant” companies, contains the familiar exemption or commutation clause, to the effect that its “land-grant” lands shall be exempt from all taxation until sold and conveyed by the company, and that the railroad .and its…
2Cases cited2 opinions
- Long v. CulpSupreme Court of Kansas · 1875
- County of Hennepin v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1885
3Cited by34 opinions
- Brookfield Trade Center, Inc. v. County of RamseySupreme Court of Minnesota · 1998
- State v. LockeNew Mexico Supreme Court · 1923
- Foster v. City of DuluthSupreme Court of Minnesota · 1913
- Humble Oil & Refining Co. v. StateCourt of Appeals of Texas · 1927
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
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