The Saint Paul globe., 1897-10-30
TAXRAILYAY LANDS
JUDGE HOLLAND DECIDES THAT
THE STATE HAS THE
RIGHT.
ANDERSON LAW Is UPHELD,
COURT HOLDING THAT LANDS ARE
NOT USED IN OPERATION OF
THE ROADS.
ANDERSON LAW is UPHELD,
FRANK DAYS VOTE WAS LEGAL.
Appeal to United States Supreme
Court Will Probably Be
Taken.

BRAINERD, Mimi, Oct. 29.-Judge
Holland this morning rendered his de-
cision in the Anderson railroad land
tax case. This case has been pending
in the district court since the oath Of
September. The decision is in favor
of the plaintiff and against the rail-
roads. 1t is very lengthy and exhaus-
tive and embraces the history Of acts
of congress and legislatures Of Mime
sofa granting lands to aid in the con-
struction Of railroads, and gives the
history of the st. Paul & Duluth rail-
road from it's origin.
The case was brought into court on
application of the state through James
Mari, a taxpayer, for a writ Of alter
native mandamus to compel Auditor
Fred Stearns, of Aitl1in county, to list
certain unused railroad lands in that
county in accordance with the provi-
ssions of an act Of the last legislature
known as the Anderson law. The rail
roads in answer to the application for
the writ denied the right of the state
to tax their lands as they claimed the
only tax required to be paid by them
was the per cent gross earnings tax.
Judge Holland, in his decision, finds
In regard to the st. Paul & Duluth
that the land in question 'is not used
or necessary to be used in connection
with the operation of the railroad, but
that the preferred stock of the st.
Paul & Duluth railroad, amounting
approximately to about $5,000,0OO is
payable, and sredeemabIe out of the
proceeds of the land grant, and the
land grant has been used solely and
exclusively for the purpose of raising
funds with which to construct equip,
maintain and operate said railroad"
In regard to Northern Pacific lands
the court finds that lands were grant
ed them by congress to aid in con-
struction of a railroad by a northern
route. and that the said Northern Pa
cific has never contracted to SELL or
leased or conveyed the same or any
part thereof.
In. regard to the Great Northern
lands the court finds the company is
owner thereof, and that the said Great
Northern Railway company has not
accepted chapter 3 of the Special
Laws of Minnesota. for the year 1873
The railroads in question have all paid
their gross earnings tax. The court
finds that the lands are not used in
the actual management and operation
of any of said railroad companies.
The railroads also answered by de-
nying the right of Frank A. Day to
vote or sign the bill in the senate. In
regard to this, the court finds that
said Day was an acting president Of
the senate and a de facto senator on
said last named day of said session of
the legislature, and that said bill was
thereafter signed by said Frank A.
Day, as president of the senate, and
received the approval Of Gov. Clough
on the 18th day of March, 1895" AS
to the law never being legally passed,
the court finds that said house file
No l, being chapter 1853, of General
Laws of 1895, was not attached to said
ballot. or referred to there in any
terms or by reference to title or other
wise. save as indicated by the words
printed thereon"
In conclusion, the court finds as a
conclusion of law that the relatOr is
entitled to the relief prayed for with
costs The case will be settled event.
ually. in the United States supreme
court. Judge Holland has given the
case a great deal of consideration and
arrived at his decision only after the
most careful and mature delibertion.
The decision upholds the legality and
constitutionality of the Anderson
law" and grants the writ asked for.