Supreme Court of the United States November 6, 1933, 7 (Minnesota v. Blasius)

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Mr. Chief Justice Hughes

delivered the opinion of -the Court.

Respondent, George Blasius, is a trader in livestock at the St. Paul Union Stockyards in South St. Paul, Minnesota. On May 1, 1929, he owned and had in his possession in these yards eleven head of cattle which were assessed for taxation as his personal property, under the general tax law of the State.