The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1897-11-03
ANDERSON LAW is VALID
Judge Holland Hands Down an I'm
portant Decision.
Railroad Lands Not In Use Are Subject to
TaxatiOn-The Judge Decides
That f. A. Days Vote
Was Legal.

Judge Holland has handed down q
decision in the famous 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
of j. N. MARI, of Aitkin county, for q
writ of mandamus compelling Auditor
Stearns, OF Aitkin 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:
After reciting at length the manner in
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
saa So Pa the and OF Ann snat
pany has annually paid to the state as
provided by law the proper gross earn
ings tax fixed by said act; that said com
pany has never sold or conveyed the
land described in the alternative writ of
mandamus except as said land was sold,
transferred and conveyed from the Lake
pany to the st. Paul and Duluth railroad
company, and that neither of said compa-
niles has ever leased or sold any of said
land; that said land in said Aitkin coun-
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
used in the operation of the railroad, but
and Duluth, amounting to about s., 1000, 900,
is payable and redeemable out of the pro-
ceeds of the land grant, and the land
grant has been used exclusively for the
purpose of raising funds with which to
maintain and operate said railroad; that
a part of the land described in the al
tentative writ of mandamus and situated
in Aitkin 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-
vey the same; that the percentage of
gross earnings of said railroad provided
to be paid by an act of the legislature of
the state of Minnesota has been duly
paid to the treasurer of the state each
year, as provided by law; that the Great
Northern Railway company by an act of
the legislature was granted lands to aid
in the construction of its line of railway;
that said railway company has not ac-
cepted chapter of special laws of Min
nesota for 1873; that per cent of the
gross earnings of said road have been
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,
used or occupied for right of way, gravel
pits, side tracks, depOtS, or for any build
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
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
16S of the general laws of 1895, of said
state, is copy; that said bill was de-
clared passed by the house of represent
atives and was by said house transmitted
to the senate on the 9Th of February,
1895; that it appears upon the journal of
the senate and that it was received in
the senate, referred to a committee and
put upon its final passage on the 18th
day of March 1895. and that the roll Of
called upon final passage of the BILL there
were % votes in it's favor and no more,
and that among those voting yea, or in
favor of the passage of the bill, was
Frank A. Day; that said Day was an
acting and a de facto senator on said
last named; that said bill was there
after signed by said Frank A. Day, as
president of the senate, and transmitted
to the governor, and that it received his
approval on the 18th day of March, 1895;
that at the general state election in No
vember, 1896, ballot was prepared by the
secretary of state and used by the cleo
tors of the state, a copy whereof is at
tached to defendants answer and made
part of the same, and that H. F. No. I.
being chapter 1913 of general laws of 1895,
was not attached to said ballot or refer
red to therein by reference to title or
Of y~xryfSn DC in6i cd hxyf he ordc
printed thereon.
The court finds as conclusion of law
the plaintiff is entitled to the relief
prayed for with costs.