Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1882-03-24
EanaJle Acc of Ro;irooois.

The railroads Of this state, are required to
pay to state tax upon gross earnings in lieu
Of all other taxes, the rats ranging from per
cent. up to 8 per cent, according to age. In
| arriving at the tax the railroad companies and
the railroad commissioner, Gen. Baker, have
not always agreed. The Minneapolis & st..
Louis managers, for instance, differed upon
this point, and after caref ully examining all
legislation connected with the organization,
etc., of the road, Gen. Baker yesterday sent
General Manager Hudson, his decision. As
the principle laid down applies to all roads IN
the state, the GLOBE gives Gen. Bakers deci-
sion in full as follows:
c. Il. Hudson, Esq, General Manager Mime.
apolis & st. Louis Railroad Company:
SIR: This Office, at your special request,
has again more carefully considered the ques-
ton OF the date at which the per cent. tax
would lawfully attach to the Minneapolis &
st. Louis railroad. The event which must de-
termine the taxable age of your line, IS the
date OF the completion of the first thirty miles
You claim that there was not thirty miles
completed November l, 1871, and that there
| fore the certiication made by this office to the
Hon. State Auditor, February Is, is wrong,
and you ask to have the ssme corrected. In
confirmation of your views you are pleased
to cite, historically, the various changes OF
organization, lease, ETC., OF that part of the
line which forms the basis of this controver-
sy. The records show your historical cita-
tions to be correct. The facts you present,
however, do not touch the merits of the case.
You admit that the portion of the M. & st.
u. railroad from Minneapolis to It's junction
with the Sioux City line at Merriam, twenty
seven miles, was completed Nov. /, 1871, for
your company has so returned that fact off.
cially to this office. AS to these twenty. seven
miles there is no controversy. TIE link
which controls the essential point in
the case, Is the fifteen miles, known
as the White Bear line, legally the Minneapo-
d Duluth railway, extending from the city of
Minneapolis to White Bear Lake. This is one
OF those involved cases 30 frequent in our
railroad legislation because of repeated am.
mendment Of old charters SO the original or
ganizatiOn and names seem to disappear. They
are common to the railroad history of our
state, and require careful study to examine the
facts. It is the business OF this office to
study these facts.
This office assumes that the White Bear
link Was an original part of your line, being
of the same parent stem, and for the purpose
OF determining taxation, is to be regarded as
belonging to it. This White Bear line was
completed July /, 1871. This fact you also
agree to in your official reports to this off
ice. Now If it can be shown that these fifteen
miles are just part of your line for the pur-
poses OF taxation, we shall then have thirty
miles and more completed November 1, 1871,
you, however, deny that the White Bear link
should be counted as part of your line.
Let Us examine the legal history of the case.
the origin of the NJ. s St. L. 4. R and the
NJ. & D. r. K. was territorial act to incor.
porate the minnesota Western R. r. CO..
approved March 8, 1858. That original charter
gave the the authority, and the only authority
to construct the White Bear line. This special
authority will be found in section 9 of the
original charter and the amendments thereto.
The special mode and manner in which such
part OF your line wss authorized to be con
structed, will be found in section Is of tbs
original charter and in section 5 of the amend
atOry act approved Feb. 4, 1870, and again
amended for the very purpose of building this
identical link is your line Feb. %, 1871. From
this original charter (Minnesota Westerly and
its amendatory acts, the NJ. & st. L. railroad
derives its sole authority to construct and
operate its line.
q 1t appears from the records that on the 5ih
day of February, 1870, the directors of the
Minnesota Western passed a resolution ac-
cepting the provisions of these several acts,
and the acceptance was duly filed with the
secretary of state March 8, 1870. 1t appears
further from the records that on the Goth day
of Msy, 1870, the Minnesota Western did, by
vote OF Its directors, as authorized in an
amendstory act, change its name to that of
the Minneapolis & St. Louis railway company.
The Minneapolis & st. Louis line has no other
acceptance or franchise with or from the state
than this; no other legal status. Awaiting
itself of the great privilege of the territorial
charter, an acceptance of its provisions and
benefits esteps it, and every other company
acquiring franchises, rights and privileges
through this charter, from refusing 10 share
its obligations with its privileges.
1t further appears from the records, that
after This change of name, this same company
al. Il st. l.. proceeded on the LIST of May,