The representative. [volume] (St. Paul, Minn.) 1893-1901, 1894-01-24
nual meeting of the state alliance OF
this State.'

| ~ 10 0OAA OFlUCuU UudO UIl1S duU OUu-
er corporations have gross earnings.
or they have forfeited their charters
by non-user, and by abandonment of
their lines of road and the business
for which they were formed; and the
resolution adopted at the state alli-
ance meeting is broad enough to COW
er all, and plain enough to be read
blindfold. 1t was drawn with the de-
liberate purpose of causing test of
what the law is, and whether rail-
roads are beyond it's pale.
The plank is intended to reach the
St. Paul, Minneapolis and Manitoba;
the St. Paul and Northern Pacific;
the Western railroad of Minnesota;
the Little Falls and Dakota; the Still
water and st. Paul; the n p, Fergus
Falls and Black Hills; Duluth Short
Line, and perhaps others.
JOHN Fl. BURKE.
1t would seem that the point in
controversy is just this: Col. Clough
holds that the old St. Paul, Minneap-
oils & Manitoba railway company
should only pay three per cent tax on
the gross earnings of the company
''maade upon it, the railroad; and that
as the company operates no line Of
railroad it is not responsible for any
tax upon it's gross earnings.
Mr.. Burke holds, on the contrary,
that the St. Paul, Minneapolis and
Manitoba railroad company is
still a railroad company, whether
it operates it's road or not: and as
such is subject to tax oNthree per-
cent On it's gross earnings, whether
they are derived from transporting
goods and persons, or from any other
source. II Mr.. Burke is right, the
state will be half a million richer for
the past four years, and many mil
lions richer for all the years to come.
The railroads are not exempted
from the rule of taxation whicn ap-
plies to the ordinary citizens, by any
original constitutional provision. On
the contrary; they are permitted to
pay three per cent on their gross
earnings under the operation Of acts
Of the legislature which are clearly
uncOnstitutiOnal; since the constitu-
tion, Sec. Art. TX, provides that
"All taxes to be raised in this state
shall be as nearly equal as may be, and
all property upon which taxes are
levied shall have cash Udluation and
be equalized and uniform throughout
the state" Clearly law which pro-
vided for a non-uniform mode of tax
alton, without any cash valuation,
was violation of the constitution
And the railroad companies, knowing
that under the three per cent ar
rangement they did not pay one-half
as much as they would if their prop
erty was taxed as the property of cit
liens was taxed. got up sort of side
draftamendment to the constitution,
ostensibly to protect the people, but
really to give constitutional recogni-
tion to their three per cent arrange
ment. 1t is as follows (Sec. 80, Art.
IV):
ANY law providing for the repeal
or amendment of any law or laws
heretofore or hereafter enacted;
] which provides that any railroad now
InVICfInT +,
it's road therein, or which may be
hereafter organized, shall in lieu of
all other taxes upon their real estate
roads, rolling sotck, and other person
al property, at and during the times
therein specified, pay into the treas
ury Of this state certain percentage
therein mentioned of the gross earn
ings Of such railroad companies now
existing or hereafter organized, shall,
before the same shall take effect or
be in force. be submitted to a vote of
the people of the state," etc.
Now it will be seen that this pro-
vision of the constitution does not
say "a certain percentage of the
gross earnings of such railroad COM
panies earned by the transportation of
freight and passengers, but it covers
all gross earnings of every kind and
nature. Neither does it apply only
to railroad companies running rail-
road; it says: ANY railroad company
now existing in this state, OR ope-
rating it's road therein"
1t would seem, therefore,
l. That the St. Paul, Minneapolis,
and Manitoba railway company is
still railroad corporation.
2. That it has gross earnings.
8. That it should pay three per
cent tax on such gross earnings.
4. That Mr.. Burke is right, and
that he has dug up matter of vast
consequence to the taxpayers.
But what does it all amount to il
the people will not elect governor
and legislature to enforce the law;
and a supreme court that is not the
servant of the corporations?
If our reasoning is not right we
should be glad to have Col. Clough