The new North-west. [volume] (Deer Lodge, Mont.) 1869-1897, 1884-03-07
IMPORTANT DECISION.
The Taxation of the Right Of Way of the North
ern Pacific Railroad Through Montana
Territory Declared Unlawful.
Helena Hereid,


The decision of the Supreme Court ut the
late January term, In the case Of the North
ern Pacific Railroad Company VS.. Willis
w. Garland, Treasurer OF Custer county,
was announced by the court at that term,
but the opinion of the court was not fled un-
til yesterday In the office of the Clerk. The
opinion has been very carefully prepared.
Every known authority bearing on the sub
ject Of the taxation of railroads and the light
of way of the Northern Pacific railroad,
which Is especially exempted by its charter,
was carefully examined and referred TO by
Judge Wade. The opinion Is long, contain
ms over one hundred pages, and very ex-
baustive Of the subject. We are permitted
to give below the conclusions Of the court on
the whole case, which will be read with in
terest by all our people:
/. That this action being q controversy
which turns upon the existence, effect aud
operation of an act of Congress, Is an action
arising under such act, and q suit brought TO
determine such controversy Is properly COM
menced in the District Court OF the Terrific.
ny, sitting to hear and determine causes
arising under the Constitution and laws Of
the United States; and especially Is this the
case when the action is brought by or against
. corporation chartered by an set Of Con-
gress.
2. Plaintiffs right of way through the pub
lie lands is an easement therein, and such an
interest In the land that personal articles At
tached TO the soil and annexed TO the ease
ment within the boundaries of the right of
way become part Of the land, and there
fore rartake of aud are incladed In the ex-
emption from taxation that belongs TO the
right Of way, and hence that a tax levied
mt mil ~ al I'D
upon, over or through plaintiffs right Of way,
In the Territories of the United States, Is q
tax levied upon property that is exempt from
taxation, and therefore void.
3. That the act of Congress incorporating
plaintiff Is contract between the Govern
ment and the incorporates and their sue.
cessors, and that 1t Is not within the consti-
tutional power of Congress or Of Terrific
rial Legislature to impair the obligations Of
this contract, which would be done by the
imposition of q tax upon plaintiffs right of
way BY the authority Of Congress or the
Territorial Legislature.
!. That the Fourteenth Amendment TO
the Constitution of the United States IL
Limitation upon the sovereignty of the States,
and was adopted by the people Of the United
States TO secure to the inhabitants of each
State equal laws and equal protection Of the
laws without regard 70 race, color, or pre-
vious condition.
5. That this limitation applies to the sub
ject of taxation, and forbids the States or
Territories from exempting property from
taxation, except In those cases wherein the
property Is devoted TO public uses In which
ell the people are equally benefited.
@. That it is within the constitutional
power Of Congress 10 exempt the property of
the United States from taxation. The gov
eminent may dispose of Its own property
upon such terms and conditions ~ IL deems
proper, and Congress 10 the sole judge q to
how this property shall be disposed Of.
Z. 1t was competent for Congress to char.
ter the Northern Pacific Railroad Company;
70 grant to II public lands, and exempE rs
right Of way through such lands from tax.
ation.
8. There is consideration for the con.
tract contained In the charter Incorporating
the Northern Pacific Railroad Company,
which consideration ID found In the public
benefits to be derived to the whole people of
the United States by reason OF the constrnc-
ton of such road.
8. When rights have become vested under
. valid contract, legislative authority en-
not invalidate such contract or disturb such
rights.
10. The Fourteenth amendment To The
Constitution Is not limitation upon the
power Of Congress In the disposal Of the
property Of the United States.
IL. In order that Q county assessor may
have Jurisdiction TO assess property for tax
alton, be must follow the statute.
IL. An assessment made In . manner not
by statute, and not In snbstan-
sisl compliance with is provisions, h void,
md equivalent TO no assessment a. all.
Is. An assessment that values real and
personal property IN . mass Is void.
IL. An assessment should show proper
ies-ription of the property, and the real
sstate and personal property should be sepa-
'ately and distinctly assesssd and valued.
ID. An assessment that Il In such con-
lition that It cannot be aqualixed BY the
Board Of Commissioners, sitting - Hoard |
u Equalization, u void.
III. In assessing railroads for taxation, the |
assessor must follow the provisions Of the |
taiute.
II. A tax win not be restrained upon the |
round that u = irregular or erroneous.
Is. TO entitle party to relief III equity
gatnst an Illegal tax, be must bring his ease
lnder some acknowledged head OF equity
urisdiction.
10. Courts Of equity viii enjoin The east
y Of cloud upoD TILE, Ia cases whsrsin
" cloud itselE when east, would b. r.
noved.
70. n ~ record showing ths valuation