The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1896-04-24
TAXING MINING LANDS
Is Not The Present La,c Unconstitutional
It WOstlt Seem So.

Is Not The Present Lac Unconstitutional
IT Wonltr Seem, SO.
So much has been SAID in dep
recation Of the law of Minnesota
which imposes a state tax of a
per cent per ton on the annual
output of iron ore in lieu of other
taxes upon mines not the prop
erty of the state, that it would
seem there was nothing more to
be said, yet it seems to me there
is one phase of the subject which
has not been touched upon, or at
least has not been thoroughly
discussed, and that is: Has not
the legislature in enacting the
law referred to usurped the
functions of the constitution in
providing for the taxation OF
these valuable tracts of land and
at the same time enabled the
state at large to grossly defraud
st. Louis county of it's lawful
revenue?
The fact that all Of the pro.
ducing mines are situated in this
county and that this county
bears all the added expense OF
criminal prosecutions brought
about by peopling the ranges,
furnish no argument against the
legality or constitutionality OF
the act of the Legislature under
which the ore producing lands
are at present taxed, but that
there may be some remedy found
IN the constitution for the gross
injustice done our county, which
plainly stated is nothing more
nor less than downright robbery
of st. Louis county by the re.
mainder of the state, has not tc
my knowledge been competently
denied. The present method oil
taxing these properties evident.
ly followed upon the manner Of
taxing railroad companies, with
this difference: Railroads being
state and interstate highways
are essentially state or national
institutions, subject to govern.
ment and state control and reg
uiations, as regards tariffs and
other questions, and while lib
eral construction of the constitu.
ton might have enabled the state
to impose the percentage tax
upon them id lieu of all other
taxes, yet it was deemed neces-
sary in that case to amend the
constitu5 zion. which was done on
Nov. 8, 1871. The railroads evil
IDENTIFY wanted the thing done so
it would stick.
But the section of the consti
tuition providing for the taxation
of individual and corporation
real estate and personal proper
ty has never been amended, and
it. provides that all such prop
erty shall be taxed according to
it's true value in money, and
there is no provision in the con-
stitution which permits the state
to take away from the county
the right to tax the real estate
and personal property within it's
borders, except in the case of
railroads as above stated. The
southern portion Of the state
reaps the benefit from this steal,
and if it can do what it has al
ready done and make it stick, it
can do much more in the same
line; for instance, it can mulct
us out of the greater part of our
personal property tax by impos.
ing a per cent duty per ton upon
coal companies for all coal un-
loaded upon our docks; a per
cent duty upon all lumber sawed
at our mills in lieu Of all other
taxes upon the logs. lands and
mill properties of these compan-
les; a per cent tax upon all grain
handled by the elevators in lieu
of all other taxes on the elevat.
ors; a per cent tax per barrel
upon all flour manufactured in
lieu Of all other taxes upon our
Touring mills, ETC., etc. There
can be no difference. 49,. ~ 4.
These mineral lands do not