Page:Federal Reporter, 1st Series, Volume 7.djvu/571

 3.' BA&tE— Samb. ' ' ^'- ' ■'"' ■ ■■' ■< '■■- 'i-'-"^-*'^ ■' ■ ;\^ �• •: : ' In the je&T 1878 th« sta'iufe tof the'atftte' 6f 'Mnnesota' Wiis ■aiflendea -wigoas^to impose a tax upon "all Personal pi-opertj^'MHthm'tHe state. < ' ■ JEfeM, that the statote subjected' ill pfersonal' I>ifbpieriy witiiiii the State - to taxation, irrespectWeoiitsoWiiership.^flID/ ' '■ ' ' ' ■ �,. \, ■ , ■;:.;■. (:■■•■■• ■■ ■ ■■-,:i i- I;. '■;■ j : •■- • ■ �' G. E. Cole,iox ^\&vai&. /y",,.'.', /y""' ! /■:!.;/' 0. F. Perkins &na. G. N. Baxter, for defendant; Nelson, D, J. This suit.ia ,|)^oiigl^t,,tD ,r€cover back frcm ihe county of Eice, in t.be.staitpof Mmnesotj^^, the personal- property tax of plaintiff, paid under protest, for the years iS76, 1877, and 1878. It wap sTemovedi frpm t^.state .court by the plaintiff, upon the ground that h© trasi a citizen ofiihe state of New Yor^ ;wh^n the^ ^ui,i w^s co^ppeed, sgid a jury trial is waived by stipulation on file. �The following sections of the statute were in force wheii the taxes were levied in 1876 : �" Section 1. AU real pro;perty inl^is state^-acd all personal property of peraons residing herein, the property of corporations now existing or hereaftercrea1;e(^, and.the property o^f all banks or bankjng comptes now existing or^fiereafter crfeateld'j'kiidPif alY bknkers,e^cepti such 'aS is ttereiilafter eiptessiyixempted.is Ittbj^et to ttfxatioh, and-sttilhi prap&ttyi- o,i[the value therepf.pliall be enter^d itt; yic.li^tfot taxable prp^^erty for that purpose, in the manner prescribedby this act.: provif^, tjjal railroad, insnrarice, and telegraph companie^ shall be_tax^'in'auohmaonera8 now iaormaybehereafter'flxedby'law.'*^ " ' ■ ' •,' ■ iji ' ■ �Section 6 declares that pers'oriatyroperty shall te'liste'dfor taxation between the UM MOnaay'in'May and 'the fourtl^' Monday in June, m refCrenco io tao'quantity held or own^ed on the first day bi May. PersonaV pfbpcrty 'purchMed or aoquired on the iirst' day'of M^y siiail be'listed by Or for the person acquirmg it. ^ . ., . ���;l J; ���. "Sec. 7. Personal property shall be.listed ii},.l'hc nianner fqU<)wmg: Ww^i-every person of full'age ana sound niirid, 'being a resdeii^ of* this state, shali list all his nioneys, credits,' bonde^ or-ataa&, sharea'^f stfciek ii' joint-stock or other ,cctmpiaaie9,' l(TOheD the prop^ty of such. cotA^eH^aa aotjassessed in th}?, 8tat,e,| naoneys^jojanej^j.pjr illYeftgd.^^nnuitjeiS, ffapr; Chiscs, .royalties, andothier persona^l property ; secona!, he siiall a|so Iwt all hou&ja and ' iither 'persbnal pi-op^rtf', 'ihteSlied, loa&ed,' 6t otherV^e' btin- tWlled by him' ai tlle iagenS oiii ati«ok|ef< ,'er- ^u or pe^cscM, con^apit'ojicprpqi^iigti v^f^fL^oeyeit, ,^nd)%y,vm9il.ey|S (ie^ posited subj'eot to his ordcr, check, or dya^t, aad.;credit^ due ttpn^ qt owlng by any person or 'peraons, liodj'corpbfale or politic. ��� �