146 Minn. 458 | Minn. | 1920
The state recovered judgment against the defendant for taxes levied for the years 1914 to 1917 inclusive. The defendant appeals from the judgment.
We do not construe the statute as intending a tax on interstate commerce as distinguished from a tax on property engaged in interstate commerce. It requires a sleeping-car company to make a return of its gross earnings, and it provides that “upon such gross earnings such sleeping-
Judgment affirmed.