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" Minnesota is a tax assessed upon "all personal property of persons residing therein, including the property of corporations. . . ." Minn Stat 1941, § 272.01. It is not a charge laid for engaging in interstate commerce or upon airlines specifically ;... "
Proceedings - Page 49
by Minnesota State Conference of Social Work - 1905
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General Laws of the State of Minnesota

Minnesota - 1878 - 918 pages
...ASSESSMENT AND COLLECTION OF TAXES. Be it enacted by the Legislature of the State of Minnesota : SECTION 1. All real and personal property in this state, and all personal property of persons residing therein, the property of corporations now existing or hereafter created, and the property of all banks or banking...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 142

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1892 - 774 pages
...of the General Statutes of the State of Minnesota, entitled " Taxes," which are as follows : " § 1. All real and personal property in this State, and all personal property of persons residing therein, the property of corporations now existing, or hereafter created, and the property of all banks or banking...
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Reports of Cases Determined in the Supreme Court of the State of ..., Volume 8

Washington (State). Supreme Court, Eugene Genroy Kreider - 1894 - 806 pages
...in money. " Art. 7, § 2. An act of the legislature, Laws 1889-90, p. 530, § 1, provides that — "All real and personal property in this state, and...all personal property of persons residing therein, the property 8 Mli, 15 490| Opinion of the Court — SCOTT, J. [8 Wash. of corporations now existing,...
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Session Laws

South Dakota - 1897 - 450 pages
...act, shall be construed to include firm, company or corporation. § 2. PROPERTY SUBJECT TO TAXATION.] All real and personal property in this state, and all personal property of persons residing therein, and the property of corporations, now existing or hereafter created, and the property of all banks...
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Laws Passed at the 1st- Session of the Legislature of the State of South ...

South Dakota - 1897 - 446 pages
...act, shall be construed to include firm, company or corporation. § 2. PROPERTY SUHJECT TO TAXATION.] All real and personal property in this state, and all personal property of persons residing therein, and the property of corporations, now existing or hereafter created-, and the property of all banks...
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The Law of Foreign Corporations and Taxation of Corporations Both Foreign ...

Joseph Henry Beale - 1904 - 1208 pages
...of corporations is taxed like that of individuals, including the property of foreign corporations. "All real and personal property in this state, and all personal property of persons or of corporations residing or doing business therein, and the property of corporations now existing...
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Tax Laws of the State of Minnesota

Minnesota - 1908 - 200 pages
...of railroads. Adopted Nov. 6, 1906. TAXES GENERAL PROVISIONS 1. Property subject to taxation—All real and personal property in this state, and all...taxable, except such as is by law exempt from taxation. (794) 1. General rules—All property within the state and subject to its jurisdiction is taxable unless...
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The Village Manual for the State of Minnesota: A Complete Guide for Village ...

Walter Sherman Booth - 1913 - 330 pages
...5. 128 CHAPTER VII.— TAXATION I.— GENERAL PROVISIONS. § 455. Property subject to taxation. — All real and personal property in this state, and...except such as is by law exempt from taxation.— RL 1905, § 794. § 456. Property exempt from taxation. — All property described in this section...
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Assessors' Manual & Assessment Laws of the State of Minnesota: Issued by the ...

Minnesota Tax Commission (1907-1939) - 1914 - 104 pages
...to the assessor in the proper discharge of his duties. Property Subject to Taxation Under our laws all real and personal property in this state, and...personal property of persons residing therein, including corporations, is subject to taxation unless expressly exempted by the state constitution. The law is...
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The Northwestern Reporter, Volume 145

1914 - 1242 pages
...PROPERTY — BOARD OF TRADE MEMBERSHIP— STATUTESCONSTRUCTION. Rev. Laws 1905, | 794, providing that all real and personal property in this state and all personal property of persons residing therein, except exempt property, is taxable, means that all personal property of whatever nature not exempt...
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