The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-02-08
SUGAR NOT TAXABLE.
Supreme Court Passes on Test
Case From Hennepin.

Judge Lewis and Judge Collins each
contributed a batch of decisions in the
supreme court yesterday. The tax case
brought in Minneapolis against the
franklin Sugar Refining Company OF
pennsylvania to test the authority of the
state to tax the product of the company
standing on tracks and in warehouse
pending distribution Is decided in favor
OF the corporation. 1t is the custom of
the sugar trust to ship very large guam
titles OF sugar to the Twin Cities and il
remains on the track for a few days be-
fore It Is sold to the jobber, and some
times 1t is placed in warehouses. but
never remains more than a week An at
tempt was made by the Hennepin county
officials to include this as taxable per-
sonal property. The court holds that
pending such distribution the sugar Is
not taxable and by it's handling of the
product the corporation does not become
merchant within the meaning of the
law providing for the taxation of stocks,
etc. The syllabus Is as follows:
State of Minnesota, plaintiff, VS.. Frank
lin Sugar Refining Company. defendant.
Syliabus-Certified facts examined and
held.
/. Merchandise shipped into this state.
and held in cars on the tracks of the
common carrier for the purpose of dis
tribution to parties who had purchased
the same previously, although consigned
To the shipper for convenience, does not
make the shipper a merchant within the
provisions OF General Statutes 1894, sec
ton 1923.
2. Personal property SO shipped and in
process Of distribution not subject to tax
alton under provisions of General Statutes
section 1903 Order affirmed Lewis, J.
TRAIN ROBBERY CASE
The supreme court puts a quietus upon
the ambition of the three Great Northern
train robbers TO be released. The states
highest tribunal believes the men guilty,
and Judge Lewis files decision which
affirms the sentence of the lower court.
1t was alleged that the wrong man had
been convicted; that the men who held
up the train were now in the penitentiary
of Missouri.
The supreme court finds, under the evil
dence, that the men now in the state
prison were properly convicted of the
crime alleged against them. The trio was
tried at Fergus Falls. The syllabus Is as
follows:
State Of Minnesota. respondent, VS..
Homer 8. Minot. James Z. Hall and
Charles +. Hoffman, appellants.
MISUNDERSTANDING indicted with
three other persons of burglary in the
nrst degree, committed by taking $40
from the person Of the conductor, after
holding up a train and attempting to
break the express safe.
/. The state offered in evidence in a
DOQy the IOOlS ana implements IOunQ IN
possession of defendants at time of ar
rest; held. not error under the circum-
stances.
2. Held, not error to receive in evidence
said tools and implements, although not
used in securing the money from the per
son, 1t appearing that such articles might
have been employed in the crime at
tempted upon the express car and safe.
3. Held. not error to receive expert tes-
timony as to the character and use of
said implements.
4. Held. judgment is justified by the
evidence. Lewis. ].
OTHER DECISIONS.
Five other decisions were filed as fol-
lows:
The Swedish Christian Mission Society
of Minneapolis. respondent, VS.. Maria M.
Lawrence ct al, defendants Maria M.
Lawrence, appellant. Order affirmed.
State of Minnesota, plaintiff, vs. Henry
Bollin. defendant. Judgment for defend
ant. Collins, ].
J. C. Corcoran, appellant. VS.. Hiram L.
Sumption, respondent. Order affirmed:
Collins, ].
s. C. Bagley appellant. VS.. E. H. Gamer
ct al, as Gamer Bros, respondents. Order
modified. Brown, J.
J. j. Tobin, appellant. VS. In re estate
of Kate Ludwig, deceased, Eliza Hack
and Fanny Gespard. DIRECTORS and re-
spondents. Order and Judgment affirmed.
Brown j