Minneapolis & St. Louis R. Co. v. Koerner
| Decision Date | 27 December 1901 |
| Docket Number | Nos. 12,750 - (141).,s. 12,750 - (141). |
| Citation | 85 Minn. 149 |
| Parties | MINNEAPOLIS & ST. LOUIS RAILROAD COMPANY v. AUGUST T. KOERNER.<SMALL><SUP>1</SUP></SMALL> |
| Court | Minnesota Supreme Court |
Albert E. Clarke, for appellant.
W. B. Douglas, Attorney General, and C. W. Somerby, Assistant Attorney General, for respondent.
The complaint in this action alleges: That the Minneapolis, New Ulm & Southwestern Railroad Company was incorporated under the general laws of this state in 1895. That in pursuance of the powers granted in its articles of incorporation it constructed a line of railroad extending from Winthrop, in Sibley county, Minnesota, in a southerly direction through the counties of Sibley and Nicollet to New Ulm in Brown county. That under the provisions of G. S. 1894, §§ 1667-1669, the railroad so constructed became and was subject to taxation as follows: A tax of one per cent. on its gross earnings during the years 1897, 1898, and 1899; two per cent. from 1900 to 1906, inclusive, in lieu of all other taxes, and three per cent. thereafter. That such railroad company duly made a statement showing the amount of its gross earnings during 1897 and 1898, as required by law, and paid to the state treasurer one per cent. upon its gross earnings for those years. That on February 9, 1899, for a valuable consideration, appellant purchased the Minneapolis, New Ulm & Southwestern Railroad, together with all the right of way, lands used in connection with it, railway tracks, bridges, depots, freight houses, etc., together with all and singular the rights, franchises, powers, privileges, immunities, and property of every kind; and that appellant has since February 9, 1899, been the owner and in possession thereof. That the tax estimated at one per cent. on the gross earnings for January and February of 1899, and for the last ten months of 1899, was paid to the state treasurer by appellant.
The complaint further charges that the state treasurer claims appellant is indebted to the state for the further tax of two per cent. upon such gross earnings, and that, unless paid, the treasurer will take proceedings to levy against appellant's property for the purpose of collecting the amount of the tax. The relief sought is an injunction against the state treasurer from proceeding to make the collection. A demurrer to this complaint was sustained by ...
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