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§ 118. Logging railroads - The personal property of certain so-called logging railroad companies, incorporated under G. S. 1894, ch. 34, but not engaged in business as common carriers of passengers or freight for hire, having no income, and hence not subject to the gross earnings system of taxation, but being operated by and in the interest of certain incorporated lumber companies held, under G. S. 1894, § 1516, taxable in the county in which the corporations maintain their principal place of business, though actually kept and used in some other county of the state. State ex rel. v. Iverson, 97 Minn. 286 (106 N. W. 309).

§ 119. Personal property - Certain property belonging to the Cloquet Tie & Post Co., a Minnesota corporation doing business at Cloquet in Carlton county, held assessable for taxation in that county, though manufactured in St. Louis county and stored therein for shipment direct to purchasers; it not appearing that the owner, a manufacturer, had an established place of business in St. Louis county. (State v. Clarke, 64 Minn. 556, 67 N. W. 1144, limited.)

State ex rel. v. Iverson, 108 Minn. 316 (122 N. W. 165).

§ 120. State auditor to determine - G. S. 1894, § 1522, providing that, where there is a controversy as to the proper county in which personal property is taxable, the same shall be determined by the state auditor, is held to clothe that officer with quasi judicial functions, and in determining such questions he acts in that capacity.

State v. Dunn, 86 Minn. 301 (90 N. W. 772).

PROPERTY OF OR DEBTS DUE NONRESIDENTS (See G. S. 1913, § 2012).

§ 121. Credits and loans of nonresident - A demand for money loaned may have an actual situs other than the domicil of the owner. The owner may give it a business situs at another place; as where he has the money at such place, for investment and reinvestment, as a permanent business, under the full control and management of an agent resident at such place. In such

G. S. 1913, § 2012. Where listed in case of doubt-In case of doubt as to the proper place of listing personal property or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board of equalization; and if between different counties, or places in different counties, by the Minnesota tax commission; and when determined in either case shall be as binding as if fixed hereby. (R. L. § 834, amended '11 c. 223 § 1)

case, the money being invested here may, under the laws of this state, be taxed here.

In re Estate Jefferson, 35 Minn. 215 (28 N. W. 256).

§ 122. Credits of nonresidents - A nonresident owning credits in this state which are retained here in the hands of an agent to close up a loaning business may be required to list the same for taxation, and the situs of such property for taxation is the taxing locality where such agent has his office for the transaction. of such business.

State v. L. & N. W. A. Mortgage Co., 80 Minn. 277 (83 N. W. 339).

§ 123. Contracts for sale of land-In this and in another state, made in favor of a foreign corporation doing business in this state, may be given such a situs as to render them liable to taxation by this state.

State v. Nor. Pac. Ry., 95 Minn. 43 (103 N. W. 731).

PROPERTY OF NONRESIDENT STORED HERE OR CONSIGNED HERE FOR SALE.

§ 124. Personal property of nonresident stored here-Personal property owned by a nonresident, sent into the state to agents to be sold here, is taxable here.

McCormick v. Fitch, 14 Minn. 252 (185).

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§ 125. Machinery stored for sale taxable Agricultural machinery manufactured in another state, but brought into and stored in this state in a warehouse, for the convienent distribution thereof in supplying customers and filling orders, is subject to taxation as other personal property, following, 14 Minn. 252 (185).

State v. William Deering Co., 56 Minn. 24 (57 N. W. 313).

§ 126. Wheat stored in elevator - The defendant owns a grain elevator at Minn. Transfer, in which there were thirty thousand bushels of wheat on May 1, 1905, and this is a proceeding to collect from the defendant a personal property tax for that year, based on its alleged ownership of the wheat. The defense was that the defendant did not own the wheat, but was holding it in store for the owners thereof, to whom the defendant theretofore had issued its warehouse receipts, which were then outstanding.

G. S. 1913, § 2002. Grain in elevators Grain in an elevator on a railroad right of way or elsewhere shall be listed and assessed in the assessment district where the elevator is situated. (§ 824, R. L. '05)

Held: that the 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 Elevator Co., 101 Minn. 192 (112 N. W. 68).

SITUS OF DEBTS EVIDENCED BY NOTE OR MORTGAGES.

§ 127. Mortgages held by foreign corporations - While a nonresident owner of credits may give them a situs in this state for the purposes of taxation here, it is held on the facts, as certified up in this case, that the objector in these proceedings, a foreign corporation, having resident agents for certain purposes only, had not done so, and that its notes are from residents secured by mortgages on real estate situated in this state, were not taxable in the taxing district in which such local agents resided.

State v. Scottish-American Mortgage Co., 76 Minn. 155 (78 N. W. 962, 1117).

PLACE OF TAXATION OF TRUST PROPERTY (See G. S. 1913,

§ 1994).

§ 128. Credits held by resident trustee- Under provisions of G. S. 1894, § 1515, subd. 6, and § 1516, a credit which, is held in trust by a resident of this state is to be listed for taxation by such resident as trustee, in the taxing district in which he resides and the amount thereof is to be assessed in such district.

The situs of such property for taxation cannot be changed from the county in which the trustee resides to another, simply because he omits to list the same in accordance with the statutory provisions.

State v. Willard, 77 Minn. 190 (79 N. W. 829).

PROPERTY IN TRANSIT.

§ 129. Assessment of logs-interstate traffic-The rule is, that when a commodity has begun to move as an article of trade in a continuous route or journey from one state to another, commerce in such commodity has commenced, and the same is not taxable in the first mentioned state.

State v. Burlington Lbr. Co., 118 Minn. 329 (136 N. W. 1033). § 130. Assessment of logs-interstate transit not commenced - Certain logs assessed for taxes after being brailed by a boom company, and while waiting for delivery to a steamer to be towed

to another state, held: not to have commenced their interstate transit until after such assessment, on May first of a certain year, and hence that such logs were subject to the said assessment.

State v. Burlington Lumber Co., 118 Minn. 329 (136 N. W. 1033).

§ 131. Tax on personal property-foreign corporationRailroad tank cars belonging to nonresident corporation which has had no agent, office or place of business in Minnesota, used as instruments of interstate commerce, and not detained longer than was necessary for unloading them, are not subject to payment of taxes.

State v. Union Tank Line, 94 Minn. 320 (102 N. W. 721).

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Boards of review, town and municipal boards.

IV. Equalization and Review.
Boards of
equalization, borough,
county and state.

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§ 132. Assessment procedure-In order that a tax on property should conform to the statute requiring its assessment at its full value in money, the revenue system of this state contemplates an original assessment by the assessor, its correction by the auditor, and its equalization by various boards.

State v. Cudahy Pkg. Co., 103 Minn. 419 (115 N. W. 645, 1039).

§ 133. Arbitrary assessment-not duplication - Where defendant listed its logs, lumber, lath and shingles at a value of $300,000, and it appeared the true value of the logs owned by it

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