Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1898-02-04
WELLS WINS
The Tax Suit of the n.
p. Against Our Sis
ter County.
The Supreme Court De-
cides Against Fer
maids Dodgers.
Some Good Reading for
Emmons County's
Taxpayers.


county is one of the counties whose COM
missioners possessed sufficient manhood
to refuse to surrender TO the Northern
Pacific tax department when Fernald and
his Sharks demanded that a present of
the major portion of the taxes penalty
and interest justly due by the company
be made to the corporation that has wa
tered it's stock to two or three times the
value of the road, and seeks to earn divi
dends on that fictitious stock by com.
pelling the settlers tributary to its line to
pay exorbitant and unjust freight and
passenger rates.
The welcome news that came was that
the state supreme court had decided the
Wells county tax case against the North
ern Pacific. The case now pending be-
tween Emmons county and the N P. is
said by attorneys to be stronger than the
case that has successfully run the gaunt-
let of the state courts and Is now ready
for the federal court
On account of the great importance of
the decision, to the people of this county,
the Record, to the exclusion of other
matters, prin is in full the synopsis of the
decision as given iu the Tribune, ar fol-
lows:
The supreme court to-day (Monday)
handed down its decision in the suit of
Wells county against the Northern Pa
ciic railroad company. involving the L.
gality of the taxes levied by the county
for the years 1887 to 1894. with penalties
and interest. The county noticed" the
sale of the lands. of the company, under
the wood Law" for the taxes, and the
company brought suit to restrain the
sale. Judge Glaspell decided that the
taxes were legal and collectible, and the
supreme court aff1rms his decision, only
ordering new Judgment to conform tn
the rates Of penalty and interest laid
down in the decision. The case is said
to involve about geo, 600, and is one OF
great interest TO the county and to the
company. The syllabus of the decision
is us follows:
The decision of this court in Jackson
vs.. LaMoure County Il N. D.: 1881 and
Grandin VS.. LuBar. Ism. D.: 448] fol-
lowed on the question of the taxability Of
indemnify lands Of the Northern Pacific
railroad company. before the selection
thereof has been approved by the secre
tary of the interior. Before that time
such lands are not taxable.
Place lands [lands inside the forty mile
limit are taxable after they have been
surveyed in the field, although the pla,
Of survey has not yet been fled in the 10
cal land.off1ce, the survey thereafter beine
approved as made, and the plat thereof
being duly fled in such Office.
In . proceeding to obtain tax judg
ment, under chapter 81 Of the Laws OF
1897, the failure of the county board Of
equalization to meet ut all is not fatal t
the act, for the reason tnat the act givel
the taxpayer full hearing, in the very
proceeding to enforce the tax, as to the
fairness of the assessment and the justice
Of the tax, and confers upon the court
the power to reduce the tax il, on such
hearing, It appears that the land ha.
been partially. unfairly or unequally as
sessed.
60 far as matters of form are con.
cerned, that act is q curative law in all
cases 10 which the defects in the tax pro.
ceeding have not prejudiced the taxpayer
When, however, there is no assessment
or levy, no tax judgment can be rem.
dered. The act does not invest In the
courts the power to assess property OF
levy taxes, but merely provides the ma.
chinery for enforcing and sustaining tax.
The taxes for 1890, having been as,
sessed by percentages instead of in spe.
cific amounts, a. required by the act Of
1880. are void, and no tax judgments
thereon can be rendered 10 the proceed.
ing. Bartholomew, Judge, dissenting. ]
II will not defeat . tax that one of the
Items Of levy Of taxes fur general county
purposes was stated to be miscellaneous
expenses"
A tax lien on zeal estate being declared
to be perpetual. no lapse of time will bar
remedy to enforce such lien against tho
land. 1t follows that no Limitation stat
ute can be invoked u defense 10 pro-
ceediuR under the lav of 1877 to fore.
Close q tax lien.
Certain questions are decided relating