The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1898-05-12

The state supreme court has at last
declared the famous Anderson bill pro-
Viding for the taxation of unused rail-
road lands constitutional. Chief Justice
Start yesterday handed down a de-
cision affirming the judgment of Judge
Hollands court at Brainerd, which up
holds the stand taken by the state in
every particular.
The decision holds that the law is
constitutional and does not impair the
validity of the gross earnings tax
law, the one point upon which the rail-
road companies based their strongest
argument.
1t was intimated yesterday, by rep
resentatiVe of one of the railroad COM
panies interested in the litigation, that,
inasmuch as the taxes would become
delinquent June l of this year, the rail-
roads holding such lands would pay tbs
tax under protest, and carry the case
up 20 the supreme court of the United
States.
The state officials are quite jubllant
over the victory, as it means much to
the state if the decision is approved
by the United States supreme court.
The court holds that the vote of
Lieut.. Gov. Day, by which the Ander-
son bill was passed in 1895, was valid,
and that his tenure of office as state
senator did not cease when he was
elected lieutenant governor although
the state senate seated H. H. Dunn, of
Martin county, to fill out his term AS
state senator 1t will be remembered
that 1t was not until the senate had
been in continuous session for almost
twelve hours without recess that the
friends of the Anderson bill were able
to secure its passage. and then with
no votes to spare, the required twenty
eight including Lieut.. Gov. Days vote.
The attorneys for the railroad COM
panies contended that the law was not
properly submitted to the popular vote
of the people in 1896, and that 1t did
not receive sufficient votes to pass it
as required by the constitution of the
state. This the supreme court also sets
at rest. 1t decides that the law was
both properly submitted and legally
passed, having received the necessary
majority OF all the votes cast.
The court also holds that the early
territorial laws permitting the COM
GJted system of taxation of the prop
erty OF railroad companies was after
wards valid until 1871, when the amend
ment to article l of the constitution
was adopted. The court holds that the
Anderson law does not impair the OBJ
legation of any contracts and is con-
stitutional
The present case was brought in the
district court of Aitkin county by J. N.
MARI, "a taxpayer in the name of the
state, against Fred Stearns, the county
auditor, to compel him to place all such
unused and untaxed railroad lands
upon the assessment rolls. Mr. Stearns
was willing to do this, but in order to
determine the states right to do so
beyond the possibility of a doubt, the
action was brought by mutual consent
Of the railroad companies. The attor-
ney general defended the stand taken
by j. N. Mari, the taxpayer who made
the motion, and the railroad COM
panies, through their attorneys defend
ed the county auditor in the suit. The
case was stubbornly contested last
summer. and upon being submitted
Judge Holland ordered all the unused
railroad lands in question placed upon
the assessment rolls for 1897. The rail
road companies which became defend
ants in the suit by virtue of their own
ership of the lands were the st. Paul
* Duluth, Northern Pacific and Min
neapolis & st. Cloud.
The case was then taken up to the
supreme court. 1t was placed on the
october term of court, but too late to
be given a hearing, and was carried
over to the present term of court.
The opinion written by Chief Justice
Start is quite lengthy and goes into
the facts in the case very minutely. dis
cussIng at length all the points made
by the state and the railroad COMPANY
touching the validity of the law as il
stands and the legality of it's submis-
sion to the vote Of the people in 1896.
County auditors all over Minnesota
have been waiting the decision of thu
supreme court on the validity of the
Anderson bill. Some of them have not
placed the lands in question upon The
assessment rolls. The majority of them
however, have taken the stand that
the legislature passed the law in good
faith, and If the state supreme court
should declare the law unconstitution.
all the assessments could be Cancelled.
A. Y. Merrill, former county attor.
ney Of Aitkin county, but now prac-
ticing law in Minneapolis, was largely
instrumental in securing the passage
of House File No. 1 in 1895, and after.
wards assisted Gen. Chiids in his
prosecution of the case.
The syllabus Of the opinion is as fol.
lows:
State of Minnesota, ex rel. ]. N. Mari re-
spondent, VS.. Fred Stearns as County An
ditor of Aitkin County, appellant.
Syllabus-1. The president pro tempore NJ
state ~ ~