Jamestown weekly alert. [volume] (Jamestown, Stutsman County, D.T. [N.D.]) 1882-1925, 1895-12-19
n. P. LAND TAX ES
Judge Thomas Holds That
Northern Pacific Lands
are Taxable.
Montana and Washington
Judges Eptertain Con-
trary Views.
Sketch Of the Litigation-lm-
portant Question for
North. Dakota.

DOTIanI Nu0SlIOtl III
North. Dakota.
BY recent decisions in the United
States courts in Montana and Washing.
ton, it seems that there is very great
doubt az to whether any Of the urpat-
ented lands Of the Northern Pacific rail-
road are, .cr ever have been, taxable.
This is question which affects every
county in the state in which any such
lsnds. are situated, and there is hardly
q county within the grant which is not
interested on account OF back taxes
which have not been paid, and which
we're levied before the patents were
,ssued. Some of these taxes nave al
ready been lltlgated. with results ad-
verse to the railroad company, but
whethor Or not these decisions can now
be reviewed 10 question. In Montana,
Judge Beatty, in case which was
brought on lands within the mineral dis
trict, held that the unpatented lands
could not be taxed. In his decision,
having reference to the grant of lands
under the charter TO the railroad com
pany, Judge Beatty eaid:
''Here the mineral lands are excepted
from the grant; the railroad has claim
ed all the lands within the odd sections,
has done all by the law required To en-
title 1t to patents, which it has demand
ed, and which the government has de-
Med for the reason that some of the
lands claimed may be mineral, and says
it must first investigate the facts and
that when it shall determine which OF
the lands are non-mineral it will issue
it's patent accordingly. This is Judicial
question also, and until it ls determined
the cumpla1pants will have no title uf
any kind tn any Of the lands in contro-
ve1sy, which must lead us to the conclu-
sion that none OF them can now be sub
Ject to taxation"
In the case before Judge, Beatty, the
county had advertised the unpatepted
lands for sale for taxes. and the COM
pany brought sn action to restrain the
sale by the county, and in answer to the
suggestion that If the company had no
such title as would justify the tax, the
threatened sale would not create cloud,
Judge Beatty said:
1T may also be said that II the CON-
pany now has no such title or claim to
the lands az will justify their taxation,
the threatened sale will cast no cloud.
This leaves the company to assume AL
the risk, leads to unnecessary expense
on the part of the state and to possible
clouding Of ;he title of the lands; aud
not only to such uncertainty OF title as
may for years prevent their occupation
and imprD5 ement. but to possible multi
pllcity OF uits While the courts favor
the collection OF taxes AS burden in
which al! should bear their just part
there ia not sufficient reason why IT.
should force this company to subm to
an injustice IN order to protect it's
rights. When the government SO with
draws it's claim to, and 80 ceases to ex-
ercise jurisdiction and control over,
these lands that 1t may fairly be- eaid
the company has at least an equitable
title to any distinct tracts or parcels
thereof, the came may be taxed and
should not be before"
After this decision by Judge Beatty
it was the opinion CT many lawyers that
this decision was applicable only to land
within the mineral country, but in the
I, more recently decided case coming be.
fore the United States court in Wash
ingtou, Judge >Hanford has applied the
same rule to laDds in agricultural re-.
pions. In this case Judge Hanford
said, referring to the grant.
.'But the grant is not grant Of all
the lands within the place limits; 1t ia
only grant Of public land, non-mlneral
in character. to which there had been
no other conveyance or disposition by
the United States, or any claim under
the preemption or homestead laws. or
any other grounds.
There must be sume way by which the
government and the railroad and the
public ran know what lands had Deen
granted and what had not. y
Inetead Of being a complete vested
title at the time Of the definite location
Of the road, and before the earning OF
the grant by the building OF the road
and issuance Of certificates Of acceptance
under the direction Of the president, the
land department. after all that, retains
sncn control Of this property that it may
award an odd numbered section to tho
person claiming it as mineral land after
Il should be satisfactorily determined
that it vac mineral and subject to be
taken as mineral. Az long as that
power remains 10 the disposition of the
government, it cannot be contended
logically that the right OF the railroad
company has matured or become vested. :
The court further stated that in the
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