Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1891-09-17
IN the MATTER OF TITLES.
Legal Proceedings In the state
Courts in the Northern ia.
cific Tax Cases.
A Member Of the w. G. T. U. Is
Opposed to the Schemes OF
the Politicians.
A Company Of Farmers Build
Their Own Platform to
Ship Grain.

Ship Grain.
The Northern Pacific Tax Cases.
The Fargo Republican reports tho
in the Northern Pa'
ci6c tax cases argued beTore
judge Caldwell last week. The
case in question is known as the N. Z. H.
r, ys. Walker ct al. case. Walker was
the auditor of Barnes county, and an in
junction, issued by Judge Thomas, re-
Walker from giving tax-title
to certain lands on which taxes had been
levied and assessed, but not paid, is still
in force. The prayer OF the railroad
is that this Injunction be made
permanent or perpetual. II the prayer
of the railroad company is granted it OK
empts from taxation all the land en-
braced within the odd numbered sections
contained within the forty mile strip each
side of the right of way Of the road that
was granted to the Northern Pacific rail
road by the government in 1864. This
exemption includes all the lands that has
been decided by the Northern Pacific
railroad company to third parties and in
cludes large portion of the city of
Fargo
There are two distinct grounds on
which the railroad company declines to
pay taxes. One Is that the title of the
railroad company is not quieted, and the
other is in reference to the gross earn
ings tax imposed by the state. +. NJ.
Dudley, general land attorney of the
Northern Pacific railroad company hand
led the first feature of the case. Attorney
Bullet general counsel of the road pre-
sented the gross earnings feature Of the
case. Messrs. Camp, Conklin and Rice
represented several counties interested.
Mr.. Camp opened the case by giving a
statement of what had been done "a the
lower courts and the character Of the
case, and had not finished when he was
interrupted by Judge Caldwell who said
that the burden was on the railroad COM
pany to show why the injunction now
IN force should not be dissolved.
Mr.. Dudley made an able, clear cut
and elaborate argument. The burden OF
his remarks were that in the original
grant the company were gwen title to all
lands that we're not held by homestead
or pre-emption or were non-mineral
lands. His argument was that tho inte-
nor department had continually de-
clared certain lands to be the property Of
persons who had acquired the same by
e-emption or homestead entry, having
made their filings previous to the land
grant. Again it had not been absolutely
determined which were mineral lands.
They did not wish to pay taxes on this
land till they were absolute owners OF it
and their title unquestioned. The court
said that unless they had more substan-
tial arguments in favor of the Injunction
being made permanent he should decide
against them. For eighteen years they
had possessed the land; had given war
ranty deeds for much Of it and it the
company was exempt from state taxation
so would all those be exempt who had
bought property from them. No, said
the court, it were better that the COM
pany should eventually lose few pieces
of land, than that the great state OF
North Dakota she uld be deprived OF the
taxes assessed against the company. He
did not think the company was much
frightened over losing lapd in the future
He believed that the title conferred upon
them in the land grant was sufficient,
they did not need patent on each par
ticular piece.
When you ask that public tax be re-
strained you ask that which I shall not
grant.