Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1893-05-05
The Railroad Tax Case.

AAS ASe@ssA O~N = - ~0DOs
Bismarck Tribune The following is q
copy of the decision rendered by the su-
preme court Of the United States in the
Northern Pacific tax cases, and by the de.
clsion it will be seen that the case is not
in the condition indicated by the reports
which have already been published in va
rious county papers Of the state, but that
the supreme court has reversed the decree
rendered at Fargo by Judge Caldwell, in
which he dismissed the case for want of
equity, and that there is On express per.
mission In the decision that the bill of
complaint of the railroad company may
be amended 80 as to show that the
amount of taxes in tie various counties
is sufficient to give the court jurisdiction.
In other words. the case 10 in Just the
same condition that it was before trial in
the circuit court at Fargo, with the excep.
ton that the supreme court has indicated
how the complaint should be corrected,
after which new trial must be had IN the
circuit court so that really very little
progress has been made in the action so
far as reaching decision upon the mer.
its Of the case are concerned. Following
is the decision
"This was bill filed IN the circuit
court OF the United States for the district
of North Dakota, Nov. 81, 1890, by the
Northern Pacific railroad company,
against the county auditors Of twelve
counties of that state. praying for dc.
cree adjudglng certain assessments and
taxes levied upon lands In each of said
counties to be illegal and void and cloud
upon complalnanrs title, and that de-.
PENDANTS - and each of them be re-
strained from selling or attempting to
sell said lands, or any portion thereof, or
issuing any tax certificates therefor. The
case proceeded to q decree, dismissing
the bill for want Of equity, wlereupon il
was carried BY appeal to the circuit court
of appeals for the Eighth circuit.
Certain questions or propositions of
law, concerning which that court desired
the instruction OF the supreme court for q
proper decision of the case were certified
TO this court, and argument having been
had upon the certificate, we directed O
certiorari to issue, requiring the whole
record and cause to be sent up for consid-
CIdlIous Aulo unb Uccu uOuc, anu We uOO
upon examination that the case comes di.
rectly within Walter vs.. Northwestern
railroud company, 148 U. 8.
"The record does not show that the
amount Of the assessments and taxes
forming the subject of the litigation, lew
led in either or all. Of the counties, ex
ceeded the sum Of $4,000 and, even il
this had been 50 as to the aggregate, the
defendants could not have been joined in
single suit, and the jurisdiction thus
sustained. Upon the face Of the record
therefor, the circuit court was without
jurisdiction "a Stat. 552, Z. 1873 25 Stat.
433, G. 1861, but as perhaps by amendmen ut
the bill might be retained as to some one
Of the defendants, we will not direct Its
dismissal.
''In pursuance of section 10 OF the juy
dietary act of March 3. 1891 (28 Stat. 82s)
the decree of the circuit court is reversed
at the costs OF the appellant, and the
cause remanded to that court with di
rection for further proceedings in con-
formity with the opinion" -.