The anti-monopolist. [volume] (Saint Paul, Minn.) 1874-1878, 1875-04-29
100000 Acres Of R. R. Land
Heretofore Exempt Liable to Taxation.

An important decision of the Supreme
Court of the State, all of the Judges con-
curing, was filed last evening. The
case was one involving the taxation Of
some COG, 600 acres of railroad land, To-
Gated in the Southern tier of counties of the
State, and upon which taxation has here
tofore been evaded under the railroad
companies exemption act The
lands in question were included in the
land grant Of the Winona & st. Peter
Railroad, and by the company had been
granted though not transferred, to GER
tain contractors to secure them for work
done on the line, the company meanwhile
retaining possession Of the land. and
Offering it for sale with their other
lands. The company having such a
possession Of the lands held that they
were not liable to taxation. To test the
matter the Auditor Of Waseea county
placed the lands lying in that county on
his tax list, and on the Company's refus-
ing payment the case was taken into the
District Court for that county, and de-
cision rendered adverse to the Company.
Upon that the case was appealed to the
Supreme Court, which now renders . de-
cision sustaining the lower tourt. The
following is q syllabus of the opinion:
The State of Minnesota vs.. the Winona
/ st. Peter Railroad Company.
The Winona L St. Peter Railroad Com
pany became entitled to receive and re-
ccived lands for constructing its road
under the act Of May 2od, 1857, entitled
IAN act to execute the trust created by
an act Of Congress" entitled an act
making grant Of land to the territory of
Minnesota, in alternate sections, to aid in
the construction of certain railroads in
said Territory, and granting public lands
in alternate sections to the State
Of Alabama to aid in the CON.
struction Of . certain railroad in
said State, and granting certain lands to
railroad companies therein named" and
other acts amendatery thereof and sup
Elemental thereto.
Before the lands were conveyed BY the
estate to the company, it being indebted
to B. and associates for moneys advanced
to it, and for constructing one hundred
and five miles Of its railroad, made cor.
tract with them in writing. whereby it
agreed in part payment Of such indebted
ness to sell and a. soon q it
should acquire the title from
the State, to convey to them
or such person IS they might designate.
50 many acres Of land to which it was en-
titled. As it should be entitled to and re-
ceive for constructing the one hundred
and 1--WE miles, 70 be selected by com.
mencing 1T Winona, and proceedings to-
ward, taking all the land along the line
Of the road, till the number Of acres
should be got. There was clause in
the contract which in effect save
to B and his associates the option. in
stead Of taking . conveyance, to leave the
title in the company and have it dispose
of the lands for their benefit.
The lands are claimed to be exempt
from taxation under section 4, chapter 2
Of the acs herein entitled.
Held, That as the entire consideration
for the lands had been received by the
company, the entire equitab.e and bere-
ficial ownership Of the lands Was vested
by the contract IN B and his associates.
and the company held the legal title
from Tie time Of the convsy1nce By the
Stats - it, only II trust for then, the