Cited by

Opinions in Minnesota that cite Raymond v. Holm, 206 N.W. 166.

27 citing documents.

Jeffrey S. Sheridan, et al., Minn. 2021
6 A tax paid for the “privilege of carrying on a business or occupation for which a license or franchise is required.” Privilege Tax, Black’s Law Dictionary (11th ed. 2019); 7 (Minn. 1925) (explaining that the motor- vehicle tax is “primarily a property tax,” but also a privilege tax because “motor vehicles are prohibited from using the public highways until the tax is paid”).
City of Duluth v. Northland Greyhound Lines 52 N.W.2d 774 Minn. 1952
City of Duluth v. Northland Greyhound Lines 52 N.W.2d 774 Minn. 1952
State v. Oligney, 162 Minn. 302 , ; Raymond v. Holm, 165 Minn. 215 , .
Hassler v. Engberg 48 N.W.2d 343 Minn. 1951
Hassler v. Engberg 48 N.W.2d 343 Minn. 1951
State v. Oligney, 162 Minn. 302 , ; Raymond v. Holm, 165 Minn. 215 , .
Montgomery Ward & Co. v. Commissioner of Taxation 12 N.W.2d 625 Minn. 1943
Montgomery Ward & Co. v. Commissioner of Taxation 12 N.W.2d 625 Minn. 1943
In Raymond v. Holm, 165 Minn. 215 , , a classification between trucks engaged in commercial freighting on regular-time and route schedules and those engaged in such freighting but not on regular schedules was sustained.
State Ex Rel. Railway Express Agency, Inc. v. Holm 295 N.W. 297 Minn. 1940
State Ex Rel. Railway Express Agency, Inc. v. Holm 295 N.W. 297 Minn. 1940
Because of the conflict involved in the interaction of these two provisions together with the implications arising from the concept that the motor vehicle tax was a blended property and privilege tax, State v. Oligney, 162 Minn. 302 , ; Raymond v. Holm, 165 Minn. 215 , ; McReavy v. Holm, 166 Minn. 22 , , we sustained objections to the several legislative applications of art. 16, § 3, to respondent.
State Ex Rel. Matteson v. Luecke 260 N.W. 206 Minn. 1935
State Ex Rel. Matteson v. Luecke 260 N.W. 206 Minn. 1935
Raymond v. Holm, 165 Minn. 215, 218 , ; State ex rel.
Apartment Operators Assn. v. City of Minneapolis 254 N.W. 443 Minn. 1934
Apartment Operators Assn. v. City of Minneapolis 254 N.W. 443 Minn. 1934
In Raymond v. Holm, 165 Minn. 215 , , this court upheld G. S. 1923, § 2674, which imposed a tax of 10 per cent of the value of trucks engaged in commercial freighting and operating on regular time or route schedules and a tax of only 2% per cent of the value of trucks not operating on such schedules.
Reed v. Bjornson 253 N.W. 102 Minn. 1934
Reed v. Bjornson 253 N.W. 102 Minn. 1934
We cannot interfere unless the method adopted brings a result “clearly fanciful and arbitrary.” Raymond v. Holm, 165 Minn. 215, 218 , .
City of St. Paul v. Twin City Motor Bus Co. 245 N.W. 33 Minn. 1932
City of St. Paul v. Twin City Motor Bus Co. 245 N.W. 33 Minn. 1932
Schultz v. City of Duluth, 163 Minn. 65 , ; Raymond v. Holm, 165 Minn. 215 , ; State v. LeFebvre, 174 Minn. 248 , .
State v. Storaasli 230 N.W. 572 Minn. 1930
State v. Storaasli 230 N.W. 572 Minn. 1930
State v. Oligney, 162 Minn. 302 , ; Raymond v. Holm, 165 Minn. 215 , .
State v. White 222 N.W. 918 Minn. 1929
State v. White 222 N.W. 918 Minn. 1929
Raymond v. Holm, 165 Minn. 215 , .
American Railway Express Co. v. Holm 216 N.W. 542 Minn. 1927
American Railway Express Co. v. Holm 216 N.W. 542 Minn. 1927
Raymond v. Holm, 165 Minn. 215 , ; McReavy v. Holm, 166 Minn. 22 , ; American Ry.
American Railway Express Co. v. Holm 211 N.W. 467 Minn. 1926
American Railway Express Co. v. Holm 211 N.W. 467 Minn. 1926
Cloud, 155 Minn. 463, 464 , ; State v. Peterson, supra; State v. Oligney, supra; Raymond v. Holm, 165 Minn. 215 , ; McReavy v. Holm, 166 Minn. 22 , .
McReavy v. Holm 206 N.W. 942 Minn. 1926
McReavy v. Holm 206 N.W. 942 Minn. 1926
Raymond v. Holm, 165 Minn. 215 , .