The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1898-02-04
WON EACH POINT RAISED
PACIFIC WAS NOT DE-
FEATED IN NORTH DAKOTA.
Reports Sent Out About the Supreme
Courts Decision in the Case In
vOIving Taxes on Land Seem to
Have Been Incorrect-Statem emit
and Opinion in the Case.

The recent decision of the supreme
court Of North Dakota involving taxes
on lands of the Northern Pacific
Railroad company in Wells county, in
that state, has been the subject Of
many erroneous Geographic reports,
the railway officials say, both as to
the amount of money involved and as
to the conclusions reached by the
court.
1.-THE case was tried under law
passed by the legislature of North Da-
kota at it's session last winter" said
an official yesterday, land which was
adopted from the Minnesota statutes.
This law provides for the filing of
list in the district court of all taxes
claimed to be due the county, and for
a trial Of all objections made to the
taxes so claimed.
THE Northern Pacific Railroad COM
pany filed objections to all taxes on
the indemnity lands within it's grant
where the taxes had been levied before
the company's selection of these lands
had been approved by the secretary
of the interior. The company also con-
tended that its land grant was exempt
from ordinary taxation in the years
1887 and 1883 for the reason that its
payment of a percentage of it's gross
earnings was in lieu of all other taxes.
The company also contended that the
taxes for 1890 were void since there
was no levy in that year.
1.-THE district court Cancelled the tax
es on indemnity lands for all the years
involved, but over-ruled all other OBJ
jections.
1.-The supreme court affirms the dis
trict court in it's decision cancelling
the taxes on the indemnity lands, and
sustainS the other contentious Of the
company, holding that the taxes claim
ed for the years 1887 and 1888 are void
by reason of the cOmpany's payment
of the percentage of its gross earn
ings.
1.-THE district court is also reversed
as to the taxes of 1890, the court order
ing them cancelled because there was
no valid levy in that year. The
amounts allowed as penalties and in
tereSt by the district court are also
very materially reduced.
1.-The total amount adjudged to be
due for all the years upon the lands
is between $4,000 and $4,000. All
of this was conceded to be due by the
railroad company except about S1,2O0,
So that the company, instead of being
defeated in the case, won on every con-
tcntion it set up, except a single pro-
position which involved only about
81, 200.''
The following Is the official state
ment of the courts opinion:
The decision of this court in Jackson
VS.. La Bar n. D., 466, on the question
of the taxablity of indemnity lands of
the Northern Pacific Railroad company be
fore the selection thereof has been approved
by the secretary of the interior. Before
than time such lands are not taxable. Place
lands taxable after they have been sur
veyed in the field although the plat of sur
vey has not yet been filed In the local land
office the survey made being thereafter ap-
proved as made and plat thereof being
duly filed in such office.
In proceeding to- obtain tax judgment
under chapter 81, of the laws of 1897 the
failure of the county board of equalization
to meet at all is not fatal to the tax for
the reason that that act gives the taxpayer
full hearing in every proceeding to- en-
force tax payment. AS to the fairness CT the
assessment and justice Of tax the act
confers upon the court power to reduce
the tax it, on such hearing it appears that
the land has been partially, unfairly or I'M
equally assessed. So far matters CT form
are concerned that act Is curative law
in all cases in which defects in tax pro
ceedings have not prejudiced the taxpayer.
When, however, there is not assessment or
levy tax judgment can be rendered.
The act does not vest in the courts power to-
assess property or levy taxes: but merely
provides machinery fer enforcing and sus-
tanning the tax.
The taxes of 1890 having been assessed
by percentages instead of in specific
amounts. as required by the act of 1899,
are void, and NO tax JUDGMENTS thereon
can be rendered in this proceeding. (Bar-
tholcmew, j., disSenting)
1t will not defeat the tax that one of
the items of the levy of taxes for gem
eral county purposes was stated to be
miscellaneous expenses tax lien on
real estate being declared to be perpetual,
no lapse of time will bar remedy to en-
force such lien against the land. 1t follows
that no limitation statute can be invoked
as defense to proceedings under the law OF
1897, to- foreclose a tax lien.
Certain questions must be decided relat--
ing to penalties and interest taxes levied
prior to the act of 1890, and also taxes
levied subsequently to that act but prior
to the time when the Revised Codes took
effect. Following the decision of the feder-
al supreme court in McHenry Afford
decided Jan. 8, 1898. and not yet officially
grant of the Northern Pacific Railroad com
pany, assessed in 1887 and 1888, are Illegal
and hence that no tax judgments thereon
be rendered.