State v. St. Paul Abstract Co.

• Decision Date: 25 January 1924
• Docket Number: No. 23695.,23695.
• Citation: 196 N.W. 932,158 Minn. 95
• Parties: STATE v. ST. PAUL ABSTRACT CO.
• Court: Minnesota Supreme Court

158 Minn. 95

196 N.W. 932

STATE

v.ST. PAUL ABSTRACT CO.

No. 23695.

Supreme Court of Minnesota.

Jan. 25, 1924.

Appeal from District Court, Ramsey County; John B. Sanborn, Judge.

Action by the State against the St. Paul Abstract Company. From an order denying a motion for new trial, defendant appeals. Affirmed.

Syllabus by the Court

A set of abstract books is personal property for the purpose of taxation, although the information therein contained is largely in the form of abbreviations, with a secret code or cipher index. Mitchell, Doherty, Rumble, Bunn & Butler, of St. Paul, for appellant.

Harry H. Peterson, Co. Atty., and R. A. McDonald, Asst. Co. Atty., both of St. Paul, for the State.

QUINN, J.

This is a proceeding for the collection of personal property taxes, assessed against the defendant in Ramsey county in May, 1921, upon a set of abstract books and the paraphernalia used in connection therewith. It is stipulated that the personal property assessed against the defendant at $8,000 included its abstract plant, the assessable value of which was fixed at $7,775 in the assessment. The sole question presented by this appeal is whether the defendant's abstract plant is a proper object of taxation. The trial in the court below resulted in a judgment for the full amount claimed by the state. The appeal is from an order denying defendant's motion for a new trial.

The abstract plant consists of abstracts of title to real property in Ramsey county, taken from the official public records and assembled in books with copious indexes, together with the articles of equipment used in connection therewith. The matter contained in such books is collected from the public records, and in no manner partakes of scientific discoveries, nor are they like the manuscripts of an author, or a copyright, as contended for.

The general work of compiling these books is a mere copying of extracts from public records and assembling them in abstract books for convenience in furnishing abstracts of title to land in Ramsey county, to such persons as are in need of the same and willing to pay therefor. The mere fact that there was kept an index, with a secret key thereto, changed the character of the property no more than would a Yale lock on the outer door of a dwelling, with a key in the pocket of the occupant, change the domicile. In other words the fact that information contained in the card index is in the form of a secret code or indicia the key of which is...