The Grange advance. [volume] (Red Wing, Minn.) 1873-1877, 1875-05-04
An 1mpsrtas,t Decisions.

u .s7azsAn 1mpsrtant Decision.
AA Animportant decision Of the, s
Court Of the State, all of the Judg(
curing, was filed last week. be
case Was one; involving the taxatl
some 100000 acres Of railroad Ian 90
Gated in the Southern tier of counties Nv
State, and upon which taxation has y.
toiore been evaded under the ra 's
companies exemption act
lands in question were included ii be
land grant of the Winona & st.
railroad, and by the company had er
granted though not transferred, to-
tam contractors to secure them for ia
done on the line, the COMPANY mean,
retaining possession of the land, m
Offering it for sale with their
lands. The company having sud :,
possession Of the lands held that VI
were not liable to taxation. To testl U
matter the Auditor of Waseea. col
placed the lands lying in that COUNTY 10
his tax list, and on the Company's res
ing payment the case was taken into
District Court for that county, and a b
cision rendered adverse to the Compdp
Upon that the case was appealed to
Supreme Court, which now renders a !,
cision sustaining the lower court. I
following is syllabus of the opinion
The State Of Minnesota VS.. the Wind
& St. Peter Railroad Company.
The Winona & St. Peter Railroad Cd
pany became entitled to receive and
oeived lands for constructing it's 70
under the act of May 22d, 1857, entitl
IAN act to execute the trust created
an act Of Congress" entitled an e,
making grant of land to the territory
Minnesota, in alternate sections, to aid
the construction of certain railroads
said Territory, and granting public Ian
in alternate sections to the St,
of Alabama to aid in the c.
struction Of q certain railroad
said State, and granting certain lands
railroad companies therein named," a
other acts amendatory thereof and 81
Elemental thereto.
Before the lands were conveyed bv t
estate to the company, it being ipdebt
to b. and associates for moneys advanc
to it. and for constructing one hundr
and five miles Of its railroad, made a &C
tract with them in writing. whereby
agreed in part payment of such indebte
ness to sell and as soon as
should acquire the title fro
the State, to convey to tn.
or such person as they mig hit designa
so many acres of land to which it was {
titled, as it should be entitled to and
ceive for constructing the one hundr
and five miles, to be selected by CO
mencing at Winona, and proceedings t
ward, taking all the land along the Ii
of the road, till the number of ac1
should be got. There was a clause
the contract which in effect ga
to B and his associates the option.
stead of taking a conveyance, to leave t
title in the company and have it dispe
of the lands for their benefit.
The lands are claimed to be exem
from taxation under section 4, chapter
of the &C: herein entitled.
Held, That as the entire considerati
for the lands had been received by t
company, the entire equitable and ber
fetal ownership Of the lands was vest
by the contract in B and his associat,
and the company held the legal til
from the time Of the conveyance by
State to it, only in trust for them,
contract was such sale and conveyan
as section 4, chapter 2, of the act contel
plates, and that the lands are subject
taxation.
The judgment of the Court below
firmed.