The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-07-07
BEATS BOTH SIDES
DECISION IN THE GAS COMPANY
AND EDISON COMPANY TAX
CASES.
THE RULING BY JUDGE BUM.
DUCED AMOUNTS AGAINST
EACH COMPANY.
THE RULING BY JUDGE BUM
BRIEF REVIEW OF THE CASE.
Assessor, Auditor ana Several other
People Had Their Trouble for
Nothing.

Judge Bum late yesterday afternoon
Ned findings and orders for judgment
N the two cases in which the county
of Ramsey sought TO compel the Gas
Light company and the Edison. Elec-
trio Light and Power company, re-
spectively, to pay taxes upon their
personal property and franchises upon
the basis of the assessments made last
summer by the board of equalization.
The findings recite that they are made
by consent of both parties.
1t will be remembered that the coun-
~ assessor, after listing the personal
property of each company for taxa
ton, listed also their franchises, valu-
ing those of the Gas Light company at
100000 and those Of the Edison COM
pany at $4,000.
Afterwards the two lighting COM
panies applied to the board Of equal
izatiun for the abatement of these as
sessments of franchises, claiming they
were invalid, but the members of the
board, wishing TO make good the re-
auctions they had allowed in number
Of individual assessments, and perhaps
10 show their righteous horror of cor
porations, refused to make either or
the attachments asked, and, on the con-
trary. raised the assessment of the
personal property of the Gas company
by about Sill, 900, and the assessment
of its franchise by $15O,0OO, and the
board, in its anxiety to get after these
two companies, failed entirely to as
sess the franchises of any of the va
1.ious other corporations that Hour
ished in this county, except the street
railway company. Two or three of the
members Of the board refused to vote
for this action, but the majority over
ruled them. When the board of abate-
ment subsequently met, f. w. M
Cutcheon, as attorney for the two
companies, called its attention to the
fact that, in the eye of the law, the
board of equalization had never acted
at all. inasmuch as it had ceased to
saist before it passed the resolutions
In question. He also urged upon the
board any number of other reasons
why the assessments Of the franchises
of mis- clients should be held to be in
valid, put offered, in case the assess
ments of the franchises should be null
lifted, to consent to the increased as
sessment of the Gas company's person
al property. The board of abatement,
under the advice of the attorney gen
eral. abated the franchise assessments,
but the genial state auditor refused
TO ratify it's action, preferring presuni-
ably to see the county beaten in a
law suit.
Then the Gas company and Edison
company refused to pay their personal
property taxes, and filed answers in
the district court at the proper time
attacking the whole personal property
assessment of each company On num-
be- of grounds-One being the action
Or lack of action of the board of equal
cation. In the meantime the county
auditor had secured the passage of q
legislative act designed to ratify the
action of the board Of equalization.
The board Of equalization of Ramsey
county, however acts under a special
law, while the at ratified such action
on the part of these boards only that
act under the general law. Again
while the constitution prohibits the
taxation of different forms of property
at different rates, the act was 50
drawn as to ratify the action Of the
boards referred to, so far as it per-
tanned to personal property, but eX-
Cepted all such action when it pertained
TO real property. The defendant COM
panleS appeared 10 nave more reason
to give why the taxes should be held
bad than a Son of the America Rev
Olution has ancestors who drew pen
sions. The result of it all is that the
assessor, two dignified boards, the
county auditor the state auditor and
the county attorney, who innocently
inherited this legacy of laundering,
have had their trouble for their pains.
But not quite. The Gas company, on
account Of its promise to the board of
abatement has to pay taxes on the
S11,00 increased assessment of its
personal property, but both franchise
assessments are declared void. The
judge, however, carefully reserves the
question, most important to the pub
lie, as to the right of the state to tax
franchises, which he did not find it
necessary to decide. Judgment is or
dered in favor of the county and
against the Gas company for 81, 7O5. 81,
and against the Edison company for
Sl,622.12, without costs to either party.