A question that often comes up at the Law Library is whether a worker is an employee or independent contractor.  Proper classification is essential in determining the tax and benefit responsibility of the employer.  If a worker is classified as an employee, the employer must withhold taxes, pay unemployment taxes and carry workers compensation insurance. 

The Minnesota Department of Revenue Fact Sheet does a good job of explaining the classifications, offers examples and provides contact information for determination requests.

 

With tax day just around the corner, now is a good time to visit us if you have any tax issues or research.  The law library has a number of resources to help with tax law, including:

  • Six computer terminals where you can print out tax forms and research Tax Court rulings and memoranda, regulations and receive practice tips from our newest online resource, CCH Tax Research Consultant.  This fantastic online resource is free to the public and not only offers tax law, rules and regulations, but also advice from practicing tax attorneys.
  • Nolo Press publications designed to assist laypeople.
  • Bloomberg/BNA Tax Management Portfolios , which are pamphlets that go into depth on specific tax topics.
  •  Continuing Legal Education publications:  Minnesota CLE published materials that accompany legal education courses, which address a full range of tax related issues
  • U.S Master Tax Guide:  A great resource for tax preparers.

For a more in depth record of our tax resources, make sure to review our Ramsey County Law Library Tax Resources Guide.

The Ramsey County Law Library is located on the 18th floor of the Ramsey County Courthouse.

Above image by Robert Cochrane
 

The Order for the new Special Districting Plan can be viewed here.

Here is the new map.

 

State and county law libraries will have copies of redistricting plans available for the public. For more information on the Special Redistricting Panel, see the media advisory (taken from mncourts.gov):

—————————————

Special Redistricting Panel: Media Advisory – February 20, 2012
Posted: Monday, February 20, 2012

As set forth by Minnesota Supreme Court Chief Justice Lorie S. Gildea in a June 1, 2011 order, the Minnesota Special Redistricting Panel, “…shall order implementation of judicially-determined redistricting plans for state legislative and congressional seats only in the event that the Legislature and Governor have not in a timely manner enacted redistricting plans that satisfy constitutional and statutory requirements.”

If no legislative plan has been enacted by Tuesday, February 21, 2012, the statutory deadline for the Legislature’s adoption of a congressional and legislative plan, the Panel intends to release its redistricting plan at 1 p.m. that day. At that time, the Panel will post its plan on the Minnesota Judicial Branch public Website, www.mncourts.gov, under the “special redistricting panel” link located on the home page.

On the Website, the public will be able to retrieve in PDF format:

a. The Panel’s orders regarding redistricting;

b. Statewide and Twin Cities area congressional district maps;

c. Statewide and Twin Cities area legislative district maps;

d. Selected maps of metro areas around Minnesota where it is impossible to discern the legislative districts from the statewide perspective; and

e. Various Maptitude reports.

The electronic redistricting plans will also be available in the form of three separate block equivalency files, one each for the congressional districts, the state senate districts, and the state house districts.

In order to make the Panel’s redistricting plan available to members of the public who may not have access to the Internet, the State Law Library located in the Minnesota Judicial Center in St. Paul, MN, and all county law libraries will be mailed one copy each at the time the plan is issued so that it may be publicly accessible in the libraries no later than February 27, 2012.

The Special Redistricting Panel appointed by Chief Justice Lorie S. Gildea was ordered to hear and decide all matters in Hippert, et al v. Ritchie, et al (A11-152) regarding the validity of state legislative and congressional districts based on the 2010 Census. The Panel members are Hon. Wilhelmina M. Wright, presiding judge; Hon. Ivy S. Bernhardson; Hon. James B. Florey; Hon. Edward I. Lynch; and Hon. John R. Rodenberg.

 

William Dalton Cornish was born April 29, 1849 in Middleborough, Massachusetts. After being admitted to the bar in New York, Cornish moved to Saint Paul in 1870.  From 1883-87 he was a member of the Minnesota House, serving District 27.  In 1890 he was appointed to the bench to fill the vacancy left by the death of Orlando Simmons

Judge Cornish left the bench in 1893 and was appointed Special Master of Chancery of Northern Pacific-Union Pacific executive receivership cases.  He was later made Vice President of Union Pacific-Southern Pacific railway system, the Oregon Short Line, and the Oregon Railroad and Navigation Companies under E.H. Harriman

It was on a business trip to Chicago on November 7, 1908 that Judge Cornish died of heart failure.

 

In The Collapse of the American Justice System, Professor William J. Stuntz argues that our current Criminal Justice system is both harsh and ineffective.  How do we fix this?  The answer is complex, but fundamental components include more trials with local juries; laws that accurately define what prosecutors seek to punish; and an equal protection guarantee like the one that died in the 1870s, to make prosecution and punishment less discriminatory.

Leading scholars and critics give this book rave reviews.  Justice John Paul Stevens says, “Virtually everything that Professor Stuntz has written is thought-provoking and constructive…Well worth reading.”  Paul G. Cassell of the Wall Street Journal wrote, “The overarching themes deserve wide discussion, and the book as a whole can be rightly seen as the capstone to a distinguished legal career. ”

If you are interested in the criminal justice system and how it can be improved, this book is for you.

This book can be viewed at the Ramsey County Law Library.  Come visit us on the 18th floor of the Ramsey County Courthouse.

 

Born in Springfield, Kentucky in 1837, William Louis Kelly quit school at 16 due to the death of his father and began working for the U.S. Post Office.  In a short time he was promoted to Assistant Postmaster of Louisville, and held that position until 1864, when he was commissioned as a special agent of the post office in General Sherman’s army.  During the Civil War Kelly was active in all matters connected with the western army mail service and re-establishing mail service in the Southeastern U.S. after the close of the war. 

While at the post office Kelly studied law at night and was granted a law degree by the University at Louisville in 1859.   After the Civil War, Kelly practiced law, farmed  and edited a newspaper.  While admitted to the Ramsey County Bar in 1871, he did not practice law as his sole profession until 1878.   In 1887 Kelly was appointed to the district bench by Governor McGill.  Judge Kelly decided the first railroad merge case in Minnesota, where he forbid the consolidation of Northern Pacific Railway and the Great Northern Railway Company.

 

In Rebuilding Justice, by Rebecca Love Kourlis and Dirk Olin, the authors explain why the courts are critical and how they are being undermined by a system that has not faced major reform since 1938. They offer their solutions to complex issues such as civil justice reform, judicial selection and performance evaluation. 

Former Supreme Court Justice Sandra Day O’Connor, who wrote the forward, says this book “should be of interest to individuals committed specifically to the health of the courts, and, more broadly, to the health of our democratic system.”

For more on the book, see Kourlis’s own Huffington Post article.

This book can be viewed at the Ramsey County Law Library.  Come visit us on the 18th floor of the Ramsey County Courthouse.

 

RCLL is Now on Facebook

The Ramsey County Law Library is now on Facebook. View the library and check out the amazing view of the Mississippi River. Check back often for updates.

 

Free Wireless Internet Access!

The Law Library now has free wireless internet access for patrons – bring your laptop or wireless mobile device to connect to the internet.

Come visit us on the 18th floor of the Ramsey County Courthouse.