The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1888-11-16
AN IMPORTANT DECISION.

Chief Justice Giltillan rendered de-
cision Yesterday IN the case of The State
of Minnesota against the Winona x st.
Peter Land company, or,leringa moditi-
cation of the Judgment of the lower
court. This case has been IN the courts
for the past two years, and has attracted
attention from the fact that
it involves some fine points of law, and
from the further consideration that
large amount of money is involved. 1t
appears that for several years the de-
PENDANT was the owner of large tracts OF
land in Redwood, Lyon and other couu-
ties adjoining, from which the state re-
ceived no benefits in the way of taxes.
The matter was finally brought into the
courts and by deslsion of Judge Web
Der. of the Ninth judicial district, the
lands were placed on the tax lists of the
auditors of the several counties in which
the lands were situated. A suit was then
commenced by the state against the
company, to collect the back taxes. Con-
gresham Lind was one of the attorneys
for the prosecution, and it was mainly
through his efforts that judgment was
secured against the company, together
| with certain penalties. The company
objected to the judgment of the penal
ties, Judge Wilson its attorney, claiming
that the state was debarred from collect
ing the same by the statute of limlla-
lions. An appeal was finally taken to
the supreme court, and Judge Gillian
filed his decision Monday. He holds
that
The statute of limitations is no bar to thu
right Of the state tn assess the taxes on land.
for years I'm which they were omitted from
the assessment. The statute, Sec. lib, Chap
IL. General Statutes ISIS, as amended by See
| l, Chap. 3, Laws 1881, provides that, III any
, real or personal property shall be omitted IL
the assessments for any year or years and tn,
such omission shall be discovered. the count,
auditor shall enter such property on the assess
meut and tax books for the year year
omitted and shall assess the same and extern,
all arrearages of taxes properly accruiu,
against said property with per cent. interes
thereon from the time said taxes would hav,
, become delinquent, and the same shall be OK
tended against such property on the tax lis
for the current year." From the certificate q
Oh innings OF TACT Dy the court below AZ ap
pears that the amount or taxes inserted In thu
. list was made by assessing taxes interest an,
D penalties for each year In which the assess
ment had been omitted. The defendant com
5 plains only OF the penalties thus added 4
the taxes each year. Without inquiry wheth
er the legislature could impose pen
5 atty for non-payment OF a tax while on
has no opportunity To pay ii, il is enough &
say IL has not assumed To do so. There is n
warrant in the statute We have quoted for IN
6 Guiding penalties in the amount assessed. Tn
answer may be insufficient to entitle the dc
= PENDANT on the trial below to prove that sue
6 penalties were included, If the evidence ha
been objected to, but the fact is found and W
must presume IL wss 80 found on evidence az
mitted without objection. The court bclo,
will ascertain how much penalties WIS so In
/. cluded in the assessment ana exclude th
. | amount of them from the amount of the jud,
IT. ment Judgment ordered mod. fed.
This will prove quite costly for tn
:: w. & st. P. road and will be a suitabl
e reward for its attempt to avoid tn
e honest payment of taxes due the Stat,
. 1t is probable that had this decisio
n come few days sooner the railroad
would have made even more desperat
attempts than they did to defeat the r,
election of Judge Gilfillan.