Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1897-11-04
ANDERSON LAW is VALID.
Judge Holland Hands Down an I'M
portant Decision.

pOrtant Decision.
Railroad Lands Not In Use Are Subject to
Taxation-The Judge Decides
That F. A. Days Vote
Was Legal. &v
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 courton an application
of ]. 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 .. ~. a.
Judge Holland took the matter under
advisement and has made his decision
public. The following is a 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
said s St. Paul ne and pulyth Rairoad c saae
pany has annually paid to the state as
provided by law the proper gross earn
ings tax fixed by said act; that said COM
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-
MES 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
the gr e; earnings Of the railroad. as
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, 600. 900,
is payable and redeemable out of the pro-
ceeds Of the land grant. and the land
purpose of raising funds with which to
maintain and operate said railroad; that
a part of the land described in the al
ternaa ati, writ of mandamus and situated
erty of the. Northern Pacific Railroad
company; that said parcel Of land was
granted and conveyed by. the United
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
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 &C
nesota for 1878; that per cent of the
gross earnings of said road have been
paid each year TO- the state in manner
the lands desired in this action are held.
used or occupied for right Of way, gravel
pits, side tracks, depots, or for any build
2E of sad
the session Of the legislature of the state,
commencing in January, 1895, being the
18th session Of such legislature, there was
tives a bill for an act entitled: IAN act
relating to the taxation Of certain lands
owned by railroad COMPANIES in this
laws relating to taxation of same, and
to provide for the submission of this act
to people of this state for their approval
is Of the general T laws Se Of 1856. e Of said
state. is a copy; that said bill was de-
clared passed by the house of represent
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 re1erreO TO B. cOHmlttee ana
put upon its final passage on the 18th
day Of March, 1895. and that the roll Of
the senate and its yeas and nays being
called upon final passage Of the bill, there
were % votes in it's favor and no more,
favor Of the passage Of the bill, was
Frank A: Day; that said Pay was an n
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 10th day of March, 1895;
that at the general state election in Mo-
vember. 1896, a ballot was prepared by the
secretary. Of state and used by the cleo
tors of the state, copy whereof Is at
tached to defendants answer and made
part Of the same. and that H. F. No: ].
was not attached to said ballot or refer
red to therein by reference to title or
printed thereon. IL s.
The court finds as conclusion of law
the plaintiff is entitled to the relief
prayed for with costs. 7ei@-zs 49,