The Worthington advance., 1881-09-29
TAXA TON OF RAILROAD LANDS.
The Attorney General Delivers an Opinian
That Lands Held for Speculative Purposes
are Subject to Taxation.

The Attorney General Delivers ,sn Opinian
That Lands Held for Speculative Purposes
arc Subject to Taxation.
Under date of September 1G, the attorney gen.
eral has given the following important opinion rela-
tive to taxation on railroad lands:
Barney vosherg, county auditor, Stearns county.
St. Cloud. Minn:-Dear Sir: You say, Il have be-
neapolis & Manitoba Railway company for consul
tation Of tax judgments on town lots IN Melrose,
this county: The lots in question were decided to
W II. Clark, December 2s. 1871, and have been
held by that company and its successors since that
date~-not at all for any legitimate use of the COM
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
thority in law for cancelling tax judgments under
such or any circumstances"
chased and held by this railroad company.
n my opinion, liable to taxation. The exemption
from taxation OF the real estate Of said company,
cepted applied to such real estate as is purchased
or used for the purpose Of operating its railroad,
and not such as is bought and held for purposes OF
Second-Sec 81, p 24O, General Statutes, 1878,
as amended by sec. 49, ch. 10. General Laws, 1881
specifies when and under what circumstances 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 suc;,
purchaser the money paid at the sale: ETC., when the
sato is declared void by judgment OF court" Then
comes tho proviso that when lands have been
sold for taxes the title to which at the time
a1 Tco 9Ct in
upon presentation to the county auditor OF the
tidcato Of the proper officers of the rail-
paid shah BE- Th,
can only mean, and indeed, 20 expressly says, to
apply to cases where lands have been sold fol
taxes The application in such case should, there
fore. be made by the purchaser at tho 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 judrment.'' and I apprehend this is the
only case in which the legislature, except the ap
plication Of the purchaser could have authorized
any officer to ratify either the judgment or sale.
thereon. q contract Is consumated which cannot be
intorfered with by the legislature. Truly yours,
W. J. HAHN. Attorney General.
The Democratic state convention will mee
in st. Paul, at noon on Thursday, October 6,
and will consist Of 357 members.
The fairs at Red Wing and Lake City, would
have been great attractions but for tho weather
All 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. G. Parker. Not instructed; but favo,
Pilsbury first and c. 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 postoffce changes
in this state: Postmasters appointed Clear
Mobiles county, F. N. sch.hfer; Enterprise
Winona county, Thos. J. Felzer; Grand Prai.
ne, MOBILES county, John Butcher; 1nman, o.
ter Tail county, VIM. Ogden; St Augusta,
stearns county, Mrs. Mary Beaumer.
Secretary Blaine telegraphed Mr.. Lowell,
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 ali
parts Of the British empire, and expressing
deep regrat At the impossibility Of making th
special acknowledgement due in each case.