The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1897-11-04
ANDERSON LAW rs VALID
Judge Holland Hands Down anIm-
portant Decision. .551
Isailr0ad Lands Not in Uso Are Subject to
Taxa tion-The Judge Decides
That r. a. Day's Vote
58#. Was Loyal.

decision in the fapous Anderson tax
law case, in which he sustains the va
lidity OF the law on every point. The
case came into court on an application.
OIL n. MARI, Of Aitkin county, forsa
writ OF mandamus compel ling Auditor
Stearns, of sAitkin county, to list the
railroad land in the county for taxa
ton. The hearing was held in Brain
erd, Mimi, on Sept. "a. -.
Judge Holland took the matter under
advisement and has made his decision
public. The following is synopsis of
the decision:
which the lands were granted to the state
and from the state to the railroad COM
Pany' the court finds the further facts to
That part of said land granted by the
legislature to the railroad company and
described In the writ of mandamus, is
said St. Paul and puxth - Rail iD co na.
pany has annually paid to the state as
PROVIDED by law the proper gross earn
i ,aS tax fixed by said act; that said COM
land described in the alternative writ of
mandamus except as said land was sold,
sneriar conveysd from the Lake
pany to the st. Paul and Duluth railroad
company, and that neither of said compa-
has ever HsSa or sGG Of said
ty Is not on the assessment roll or tax
list and has never been, and is not taxed
except and unless through taxation on
provided by law; that said company has
owned the land for over five years; that
said land is not used or necessary to be
that the preferred stock ' Of the ST. PAUL eu
and Duluth. amounting to about S., 000, 900,
is payable and redeemablc out of the pro-
has the ahd
purpose of raising funds with which to
maintain and operate said railroad; that
ta part OF the land described in the al;
In A1tkfn county, Minnesota, is the prop
erty of the, Northern Pacific Railroad
company; that said parcel Of land was
States TO said company and said compa-
ny now holds and owns the same and has
never contracted to sell or lease or con-
gross earnings of said railroad provided
the state, Of Minnesota. has been duly
year. as provided by law; that the Great
Northern Railway company by an act of
the legislature was granted lands to aid
that said railway company has not ac-
cepted chapter 3 of special laws Of Min:
nesota for 1873; that 8 per, cent Of the
SAoSo earnings OIL Sdlu ROAD nave Oe6n
paid each year to the state in manner
provided by law; that no part of any of
the lands. desired in this action are. held,
use or Of
ings or structures which are used In the
operation of said companies; that during
the session Of the legislature of the state,
18th session of such legislature, there was
introduced in the house of representa-
tiyes bill for an act entitled An act
relating to the taxation of certain lands
owned by railroad companies in this
state and repeating laws and parts of
laws relating to taxation of same, and
to provide for the submission of this act
to people of this state for their approval
or rejection" Of which said bill chapter
1853 of the general laws of 1895, of said
state is a copy; that said bill was de-
atives and was by said house transmitted
to the senate on the 9th Of February,
1888; that it appears upon the, journal Of
the senate and that it was received in
the senate, referred to a committee and
day of March, 1896, and that the roll Of
called upon flnaDpassage of the bill, there
were % votes in it's favor and no more,
and that among those voting, yea, or in
Frank A. Day; that said Day was an
acting and a de facto senator on said
last named: that said bill was there
president Of the SEM Senate and Transmitted Hi ed
to the governor, and that it received his
approval on the 10Th day Of March, 1895;
vember, 1896, ballot was prepared by the
secretary, of state and used by the cleo
tors of the state, copy whereof is at
part of the same, and that H. F. No. i.
being chapter 1853 of general laws of 1895,
was not attached to said ballot or refer
red to therein by. reference to title or
otherwise save as indicated by the words
printed thereon.
The court finds as a conclusion of law
the plaintiff is entitled to the relief
prayed for with costs.