St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1888-01-05
AFTER THREE YEARS
The Lands OF Railroad Companies
That Have Lost Their Charters
Will BE Taxable.

1HaI nave t1CSU lESlr Sn3rUGfS
Will BE Taxable.
The lands Of a defunct railroad cor
poration are not made taxable by any
decision or law dissolving the charter
of such corporation. So the supreme
court of Minnesota held in a decision
filed yesterday III the case of the Mime
sofa Central Railway company VS.. the
auditor and treasurer of Rice county.
This Is Il test case and affects not only
the lands of the old Minnesota Central
in number OF counties. but the lands
of other corporations, which like the
Minnesota Central have forfeited their
charters as railway corporation but
still retain their land grant.
The Minnesota Central land grant
was made under what was known as the
land grant act of 1857. And under the
special laws of 1865 all the lands granted
by the act Of 1851 were exempted from
taxation until they are leased, or sold,
or contracted to be sold" In the quo
warranto suit to dissolve the charter of
this company, brought about year ago
by the attorney general, the supreme
court remarked that abandonment and
dissolution OF the corporation had no
tendency to show sale, conveyance or
contract of sale of the lands" i'll litiga-
ton. In short, the judgment diSsolving
the charter did not affect the land of the
corporation. The county officials of
Rice county put the lands of the corpor-
alton within the county limits on the
tax lists, claiming that the exemption
granted by the statute of 1865 did not
apply TO certain lands. but only to lands
of a certain corporation, and, as the
charter of such corporation had been
forfeited, the right OF exemption, which
was held only 10y this charter, was also
lost. The supreme court holds that the
diSSolying OF the charter only took away
the right of the corporation to further
transact the kind of business for which
corporate rights were conferred, and,
therefore, under the statute of 1878,
which provided that in cases of this
kind the corporation should be allowed
three years in which to settle I'D its
affairs, such as the disposal of property
and division of capital stock, the lands
OF the company can not be placed on the
tax lists until three years after the dis
solving of the charter. This suit was
brought first i'll the district court of Rice
county by the Minnesota Central for an
order restraining the officers of Rice
county from placing the lands in the
tax lists. The lower court decided in
favor of the railway company, and this
order is now affirmed by the supreme
court. The syllabus is given below:
THE SYLLABUS.
Minnesota Central Railway Company.
respondent, vs.. Isaac n. Donaldson,
county auditor, and f. j. Heally,
county treasurer of Rice county, APP
pellants.
Syllabus-By the judgment of this
court in State VS.. Minnesota Central
Railway Company, so n. w. Rep, SIG,
entered March %, 1887, the charter of
said company was judicially declared
forfeited and annulled. Sec. 416, chan.
81, General Statutes 1873, continued
such corporation for three years for GER
tain purposes, such as diSposing of their
property, etc. Held, that lands acquired
10y said company under the land grant
act of 1857, and legislation subsequent
thereto, are exempt from taxation dur
ing said period of three years, unless
leased, sold, or contracted to be sold
within that time. Order affirmed.
COLLINS, j,
In the matter of the will. of John s.
Brown, deceased; George w. Brown
ct al, respondents, VS.. Ada Hall eft
al, appellants. s..- ---.-. -.
SyllabuS-m proceedings to probate
Will, the mental capacity of the tesla
tor being Ill controversy, it is error to
refuse to allow a contestant to testify
as to the verbal acts of the deceased
prior TO the date of the will. and to
state what he said when angry and vio-
lent. In such proceedings one of the
proponents was examined as witness
for the contestants. Held, that under
the provisions of sec. /, chap. 1913, Gen.
Laws 1885, he could be interrogated by
contestants concerning statements said
to have been made by him to others
concerning the mental capacity of the
deceased.
Judgment set aside and new trial
granted. COLLINS. ].
John Gaffeny, appellant, VS.. The st.
Paul, Minneapolis IL Manitoba Rail-
way Company.
SyllabuS-The admissions in replv
held to control denial therein, and
thus to confess the defense interposed
by supplemental answer. Held,
further, that said reply failed to avoid
the defense matter, and that, upon the
pleading, defendant was entitled to
Judgment. Judgment affirmed.
COLLINS, j.