New Ulm weekly review. [volume] (New Ulm, Minn.) 1878-1892, 1889-05-29

The supreme court last week rem
dered one of its most important decisions
in the case of Redwood County vs. the
Winona & St. Peter Land Company in
regard to the taxation of certain lands
in that county, owned by the company,
The lands in question are :. part of a
grant of the Winona and St. Peter Rail
road company, to which the Barney,
party and their SUCCESSORS in interest,"
the Winona & St. Peter Land COM
pany, was entitled under the agreement
of Oct. 81, 1887, already several times
before the supreme court. The lands
had been conveyed BY the state to the
railroad company at different times be-
ginning in 1869. In 1887 they passed
into the hands of the Barneys or their
successors. The lands were never
assessed or taxed till 1885 when under
the provisions of certain statutes the
auditor entered taxes against them for
each year subsequent to the date of the
grant Of the lands by the state to the
Railroad, and included in the amount
of such taxes the usual interest penalty
The taxes were never paid and the
county instituted proceedings in Janu-
ary 1888 to collect the same by obtain
judgement against the lands. The
question has been settled several times
in the supreme court that these lands
became taxable upon their conveyance
to the railway company but new argu-
ments were brought up and the deci-
sion of the court in the present case is
that so far as this act provides for the
assessment of the amount of the
''originar' tax, it is valid. But held
that the provisions of the act adding
''back" interest to the tax is invalid, as
being unequal taxation, for the reason
that until the amount of the tax is as
certained, the owner has no opportunity
of paying it, and is not in default. and
the person is chargeable with interest
only upon contract to pay it for some
legal default on his part. That spenal-
ties'' for non-payment of taxes can only
be imposed after the taxpayers has
had an opportunity to pay and fails to
do so. That proceedings under the tax
law to obtain Judgment against the land
are can act upon a liability created by
a statue,n and therefore under the pro-
visions of General Statutes 1878, chap.
66, sec. -, the six years limitation,
prescribed by sec. 6 of the same chap
ter, applies, overruling County of
Brown VS.. Winona & ST. Peter Land
Company, So Mimi, 597.
The case is a similar one to that
brought By Brown County against the
Land Co. and in which the county re-
ceived a Judgment against the lands.
l6 seems strange that the same court
should decide SO differently in cases SO
exactly similar, but such is the result
of the far reaching liberty of that ar
bitrary body. The decision will de-
prive Redwood county of half Of it's ex-.
pected revenue and will stand as de-
cided victory for the railroad company.
What the effect will be on Brown Coun.
ty we are not prepared to say. 1t has a
Judgment against the lands but we be-
lieve there is a statute, passed by re.
cent legislature, allowing for the re-
opening of all certified land cases. If
this is possible the company will not be
slow in pushing the case but it would
seem to us that court could not dare
to reverse decision of its own render
ing, when there are SO slight grounds
for doing so.