The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1898-11-02
Total for the five years. .s73, S45. 80

AOOt lO,ofO. %
Total for the five years. :. .$73, 845. 80
One-half of this amount so paid
went into the county treasury and
the other half to the state, so that
for the five years ST. Louis county
received as taxes from the mining
properties $50, 922 63. or an average of
s7,964.53 each year, and the state re-
6eived an equal amount.
When State Auditor Dunn assumed
Office one of the first matters of i'm
portance to which he directed his at
tention was this specific tax on iron
ore, and he came to the conclusion
that the big mining properties were
not bearing their fair share of taxa
tion, and that they should be taxed
on an assessed valuation the same as
all other property in the state Is tax
ed, and that the law senctioning the
tonnage tax was not constitutional.
On April 30, 1896. the state auditor
asked Attorney General Childs to give
his opinion whether or not the said
chapter 81. General Laws, extra ses-
sion of 1881, was in accord with sect
ion 1, article Of the state constitute
ion, which provides that all taxes to
be raised in the state shall be as near
ly equal as may be, and all the prop
xsrfu xxyl, ich fnv fn ho ia1
shall have cash valuation and be
equalized and uniform throughout
the state.
On May Is, 1896, the attorney gener-
81 gave his opinion on the question,
and decided that the state constitu-
tion contemplated that mining
properties should be taxed on a fair
cash valuation. and that the tax of
one cent per ton upon the output as
provided by the 1881 law was violat-
! ion of the constitution.
Fortified with this opinion. State
Auditor Dunn, on May 20, 1898, adj.
dressed the following letter to County
Auditor o. Halden:
Estate Auditors Offiice, st. Paul,
Mimi, May 20, 1896,
80. Halden. Auditor st, Louis Coun-
ty, Duluth Mimi.
Dear Sir: / inclose herein a copy
of the opinion Of Attorney General
Childs, in which he takes the view
that the law providing for the pay
ment by mining companies Of the tax
of one cent per ton in lieu Of all other
taxes is in conflict with the constitute
ion, You are accordingly hereby
directed to place all the property,
both real and personal, belonging to
mining companies. upon the assement
rolls of your county, to be assessed
and taxed accordil 4 to its fair cash
= valuation, to be treated and regarded
in all respects the same as property Of
other corporations and individuals.
"YourS. truly,
r. C. DUNN,
estate Auditor"
Acting under this direction, County
Auditor Halden placed the real and
personal property of iron companies
on:the assessment books for taxation
upon valuation basis. the valuation
for that year 1885, being $3,922.79l.
The mining properties were called
upon to pay tax for that year of
about $108, 661, a sum which was $34,-
$40 greater than the total amount
paid under the tonnage tax for the
five years previous, as shown by the
figures given at the beginning of this
article. Nine-tenths of this amount, or
S97, 1876, went directly to the county OF
St. Lou to aid the cities, towns, vii
lagos and school districts and to pay
for local improvements.
The state board of equalization. at
the instance Of State Auditor Dunn,
has this year raised the assessed valu-
alton of the iron mine properties to
over SIS, 900 900. and they will pay a
tax Of about $lS0,000 to the state
The state legislature in 1897, in view
of the state auditors accommodation
and action, repealed the udconstitut-
ional tonnage tax law, and it no long
or cumbers the statutes. The direct
benefit OF this equalization Of the
taxes has been felt by every taxpayer,
whether small or great, in ST. Louis
county. In some districts the rate
or taxation has b. EN- cut in two, while
i'm others the assessed valuation has
been reduced as much aS twenty-five
PER cent. This can be particularly
nol iced in he case OF this city where
the taxes were reduced from q in
1884 to 27.5 mills last year.