The Washburn leader. [volume] (Washburn, McLean County, N.D.) 1890-1986, 1893-05-06
The Railroad Tax Case.
From Bismarck Tribune.

The following is copy of the decision
rendered by the supreme court of the
United States in the Northern Pacific taz
cases, and by the decision it will be seer
that the case is not in the condition i'll
dicatcd by reports which have already beer
published i'll various county papers of this
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
an express permission in the decision that
the bill of complaint of the railroad com.
pany may be amended so as to show that
the amount of taxes in the various coun.
ties is sufficient to give the court jurisdic
tion; in other words, the case is 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 the complaint should be corrected
after which a new trial must be had in the
circuit court SO that really very little pro-
gress has been made in the action SO far
as reaching decision upon the merits of
the case are concerned.
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, paying for decree
adjudging certain assessments and taxes
levied upon lands in each of said counties
to be illegal and void and cloud upon
compliments title, and that defendants
and each of them be restrained from sell
ing or attempting to sell said lands or any
portion thereof, or issuing any tax certlfi-
Gates thereof. The case proceeded to a
decree, dismissing the bill for want of
equity, whereupon it was carried by ap-
peal to the Circuit court of appeals for the
Eighth circuit. n
Certain questions or propositions of Law,
concerning which that court desired the
instruction of the supreme court. for a
proper decision of the case. where certified
to this cour and argument having been
had upon the certificate, we directed a
certiorari to issue, requiring the whole
record and cause to be sent up for con-
slderatlon. This has been done, and. we
find upon examination that the case comes
directly within Walter Va. Northwestern
Railroad company, 148 u. s.
The record does not show that the
amount of the assessments and taxes,
forming the ject of the litigation, levied
in either or all Of the counties, exceeded
the sum Of $4,000; and even if this had
been SO as to the aggregate, the defend-
ants 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 (24
Stat. $50, q. 1913; 25 Stat. 432, G. $685. but
rs perhaps by amendment the bill might
be retained as to some one of the defend
ants, we will not direct it's dismissal.
In pursuance of section 10 of the
judiciary act of March 8, 1891, (26 Stat.
829) the decree of the circuit court is re-
versed at the costs of the appellant, and
the cause remanded to that court with a
direction for furthur proceedings in con-
formity with the opinion.