The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1886-07-01
TAXING RAILROAD Ia NYhS.

Judge Thomas Wilson, of Winona,
the champion of taxing the railroad
lands, rises to explain further and
claims ~ that in the recent quo war
TantO cases the supreme court did not
decide that certain railroad lands were
untaxable; (2) that it laid down Ger
tain principles which he thinks justify
and require the taxation of the lands.
He says:
1 find that it is widely elieved that
by the recent decision in the quo war
JantO cases the supreme court of our
state has settled the question that GER
tain "railroad lands,' so called, are
not taxable. This is an error. Hav.
ing frequently been inquired of as to
the effect of this decision, and as
such u misunderstanding might pre-
vent the assessment of those lands, /
beg leave through your paper to cor.
rect the error In the cases referred
to the court has not in the most re-
mote manner limited that these lands
are not taxable. That question was
not before the court in those cases.
There have been only two cases before
the court involving that qHestion-in
one of which it was held that the
lands of the st. Panl Il Chicago rail-
road company, (Getween 100000 and
500, 900 acres) are subject to taxation; {;
in the other the court reversed the de-
cision Of Judge Young. which held the
lands of the Sioux City & St. Paul
railroad company exempt from taxa
ton. In the latter case the court did
not, in terms, decide that the lands of
that company are or are not subject to
taxation, but it did lay down certain
principles which, it is believed, clearly
Justify and require the taxation Of
those lands, and other lands similarly
situated
TAX RECEIPTS.
The discussion of the question of tax
titles, which has been going on with so
much vigor for several weeks, has
made prominent one fact which it is
important to remember. viz that a
tax receipt is Of no account. 1t is a
mere matter Of form, satisfies the tax
payer at the time, but does not secure
the citizen against a second payment.
1t seems that if the officials, through
neglect, dishonesty or otherwise fail to
enter the tax rs paid on the books, the
tax will DO collected again. The land
will be sold for taxes which have al
ready been paid, and the receipt will
not save the victim.
Blackstone Says corporations have
no souls.' States seem to be in the
same soullcss state. The state says
one citizen shall not take more than S
per cent interest from another, but the
state may take TO- Is or IS, as the case
may be. The state says receipts passed
between citizens shall be binding, but
a receipt given by tax collector shall
not be binding, it the collector is care
less or dishonest. and fails to make
the proper entry in the books.
The state needs attending to as well
as the tax title sharks.
POST AND OTHER OFFICES.
Since Clerk of Court Bennett became
postmaster the question has been fire.
quently asked whether or not post.
master can hold q county office. A
letter received from the First Assistant
Postmaster General says it is the un
derstanding of that department that a
postmaster cannot accept a county OF
state office, but it does not understand
that a county or state official must re-
sign in order to become postmaster.
From this it would seem that Mr.. Ben
nett can hold both offices until his
term as Clerk of Court expires.
The Chicago Mail endorses Samuel
F. Miller, associate justice of the su.
preme court, as an available and excel
lent man for the Republican candidate
for president. The name strikes us as
a good one.