Morris tribune. [volume] (Morris, Minn.) 1880-2000, 1881-09-29
TAXA TION OF RAILROAD LANDS.
The Attorney General Delivers an Opinion
That Lands Held for Speculative Purposes
are Subject to Taxation.

That Lands Held for Speculative Purposes
are Subject to Taxation.
Under date of September 16, the attorney gen.
era has given the following important opinion rela
tive to taxation on railroad lands:
Barney VosheTg, county auditor, Stearns county,
81. Cloud, Minn.-Dear Sir: You say, Il have be-
fore me an application made by the st. Paul, Min
neapos & Manitoba Railway company for consul
tation of tax judgments town lots in Melrose,
this county The lots in question were decided 10
the st. Paul IL Pacific Railway company by E. and
W. H. Clark, December 2S, 1871, and have been
held by that company and its successors since that
pauy in the operation of its franchises, but excu
sively for purpose of speculation. This being the
case and it is not denied. have considered the lots
subject to taxation.
You ask, first, "as to the legality of assessing
such lots for taxation, 'and, second, "as to my
thority in law for cancelling tax judgments under
such or any circumstances
To the first question, l answer that lots pur-
chased and held by this railroad company,
exclusively for purposes OF speculation" are
n my opinion, liable to taxation. The exemption
from taxation of the real estate of said company,
aside from its land grant, which is specifically e1
cepted, applied to such real estate is purchased,
or used for the purpose of operating its railroad,
and not such as is bought and held for purposes of
speculation.
second-sec. 81. p. 24O, General Statutes, 1878,
as amended by sec 10, ch. 10, General Laws, 1881,
specifies when and under what circumstances q tax
judgment and sale can be satisfied. This section
was evidently passed in the interest of purchasers
at tax sales II first provides for refunding to such
sale is declared void by judgment of court" Then
comes the proviso ''that when lands have been
sold for taxes the title to which at the time
any railroad company, and not subject TO taxation.
upon presentation to the county auditor of the
road company, approved by the State auditor show
ing etc, the amount paid shall be refunded. This
can only mean, and indeed, so expressly saws, to
apply to cases where lands have been "sold for
qnnlicQfinn in an
fore, be made by the purchaser at the sale. II,
however. the lands were bid in the State of Min
nesota the State auditor is authorized by the last
clause of the sentence to cancel such sale and ratify
the tax Judgment" and I apprehend this is the
only in which the legislature, except the ap
any officer to ratify either the Judgment or sale.
When a tax sale is made and a certificate issued
thereon. contract is consumated which cannot be
interfered with by the legislature. Truly yours,
w. J. HAHN, Attorney General.
The Democratic state convention will meet
in St Paul, at noon on Thursday, October g,
and will consist of 357 members.
The fairs at Red Wing and Lake City, would
have bsen great attractions but for the weather.
ALI the fairs are fouls this year.
The state library is in receipt Of thirty three
more volumes of law reports, twenty being
from New jersey, two from New York and one
from Missouri.
The delegates to the republican state con-
vention from Wadena county are e. 8. Case
and G. @. Parker. Not instru cted; but favor
Pilsbury first and G. A Gilman. second.
Father Tori, who has been in charge of the
Catholic church at St Peter for several years,
caves to o-day for Belvidere, Goodhue county
where he will remain in the future. Father
Meier of Belvidere will take charge of the
church at this place.
The following are recent postofice changes
in this state: Postmasters appointed-Clea
Grit, Fillmore county, J. L. Samson; Dundee,
Mobiles county, =: M Schafer; Enterprise,
rie, Mobiles county, John Butcher; Inman, Of
ter Tail county, VIM. Ogden; St Augusta,
Stearns county, Mrs. Mary Beaumer
minister, London: Publish card in the Lon
don press saying that the bereaved family Of
the late president and the mourning nation
are deeply touched by the kind messages Of
sympathy which the telegraph brings from oil
/ lovtu ~ ft,o ~ so1,