State v. Chicago, Rock Island & Pacific Railway Co.

1 Reported in 232 N.W. 105, 233 N.W. 866. Action by the state to collect a gross earnings tax upon certain items of alleged gross income of the defendant railway company.

There were three items in dispute. One of these is not now contested. The district court awarded judgment against the defendant for the tax, penalty and interest on all three items, and this appeal is from the judgment. The facts are stipulated and are not in dispute.

1. The first item in dispute is the tax upon $7,633.85 receipts from operation of the parcel checking room in the St. Paul union depot during the years 1920 to…