Minnesota Tax Laws and Tax Decisions: A Complete Syllabus Digest of Decisions in Minnesota Tax Cases Covered by Minnesota Reports, Vol.1-136 Inclusive, Together with a Compilation of Minnesota Tax Laws with the 1915 and 1917 AmendmentsKeefe-Davidson Company, 1918 - 339 páginas |
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Resultados 1-5 de 69
Página 17
... evidence in this case , held , that the transaction between the railway company and the Minn . Rail- way Const . Co. , although in form a mortgage , amounts in effect and substance to a conveyance of the lands in controversy , and hence ...
... evidence in this case , held , that the transaction between the railway company and the Minn . Rail- way Const . Co. , although in form a mortgage , amounts in effect and substance to a conveyance of the lands in controversy , and hence ...
Página 20
... evidence of title . Farnham v . Jones , 32 Minn . 7 ( 19 N. W. 83 ) . § 91. Sale of several lots as one tract- A tax certificate is- sued under the sale made in pursuance of Laws 1881 , ch . 135 , which shows on its face that several ...
... evidence of title . Farnham v . Jones , 32 Minn . 7 ( 19 N. W. 83 ) . § 91. Sale of several lots as one tract- A tax certificate is- sued under the sale made in pursuance of Laws 1881 , ch . 135 , which shows on its face that several ...
Página 29
... on a rail- road right of way or elsewhere shall be listed and assessed in the assess- ment district where the elevator is situated . ( § 824 , R. L. '05 ) Held : that the evidence was not sufficient to sustain MINNESOTA TAX LAWS 29.
... on a rail- road right of way or elsewhere shall be listed and assessed in the assess- ment district where the elevator is situated . ( § 824 , R. L. '05 ) Held : that the evidence was not sufficient to sustain MINNESOTA TAX LAWS 29.
Página 30
... evidence was not sufficient to sustain a finding and decision that the defendant either owned the wheat , or so treated it that it is estopped , for the purpose of taxation , from denying that it owned it . State v . Northwestern ...
... evidence was not sufficient to sustain a finding and decision that the defendant either owned the wheat , or so treated it that it is estopped , for the purpose of taxation , from denying that it owned it . State v . Northwestern ...
Página 33
... evidence . State v . Smith Timber Co. , 107 Minn . 569 ( 119 N. W. 1135 ) . REAL PROPERTY , WHEN , WHERE AND HOW LISTED ( See G. S. 1913 , §§ 1979 , 1981 ) . § 134. Assessment in even - numbered years only- Real prop- erty is required ...
... evidence . State v . Smith Timber Co. , 107 Minn . 569 ( 119 N. W. 1135 ) . REAL PROPERTY , WHEN , WHERE AND HOW LISTED ( See G. S. 1913 , §§ 1979 , 1981 ) . § 134. Assessment in even - numbered years only- Real prop- erty is required ...
Términos y frases comunes
action amended annual application assessor assignment attorney authorized board of equalization bonds cent chapter city council clerk collected commissioners Constitution corporation costs county auditor county board county treasurer decedent delinquent taxes district court dollars duties enforce estate tax ex rel exceed expiration of redemption filed fund held Hennepin County hereby holder inheritance tax interest invalid issued lien Louis County ment mills Minn Minnesota tax commission mortgage notice of expiration owner parcel of land payment penalties personal property prior probate court proceedings purchaser purposes railroad Ramsey County real estate real property receipt record redeem refundment register of deeds school district sold statement statute tax certificate tax judgment tax levy tax lien tax list tax sale tax title taxable property taxation thereafter therein thereof thereto tion tract transfer true and full unorganized territory valid village void
Pasajes populares
Página 242 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Página 252 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Página 156 - ... with interest thereon at the rate of twelve per cent per annum from the date of sale to such redemption.
Página 241 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Página 173 - ... to be filed in the office of the county auditor of the county in which such...
Página 243 - The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the superintendent of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum.
Página 2 - Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes, but public burying grounds, public school houses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property and houses of worship, institutions of purely public charity, and public property used exclusively for any public purpose, shall be exempt from taxation, and there may be exempted from taxation personal property not exceeding...
Página 241 - When the transfer is of property made by a resident or by a nonresident, when such nonresident's properly is within this state, or within its jurisdiction, by deed, grant, bargain, sale, or gift, made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect in possession or enjoyment at or after such death.
Página 245 - Any such administrator, executor, or trustee, having in charge or in trust any legacy or property for distribution, subject to such tax, shall deduct the tax therefrom; and within thirty days therefrom shall pay over the same to the county treasurer, as herein provided.
Página 241 - A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person...