The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-05-25
.LUAHRNEN MUST Pay
COUNTIES OF CLASS AND BELTRAMI
SCORE VICTORY I'm ST.
PREME COURT
WERE IN A BANKRUPT STATE
Decision VIII Enable Them to Raise
Enough Money to Provide for
Their Necessary Ex-
penses In Future.

| The counties of Beltrami and Case
nave scored decisive victory in their
| prolonged battle with the lumbermen
/ over the tax levy fixed by the legislature
OF 1891 Justice Collins, of the supreme
| court, handed down a decision Yesterday
which makes unconstitutional the act Of
TINS legislature, which was to limit the
amount of taxes that the counties of
Beltram1 and Cass might levy. to an
amount far less than those allowed in
| other counties Of the state The decision
! VIII be of the most vital interest to the
| people Of these two counties and to the
iumpermen having extensive interests
! there, as 1t means that the bankruDt
! condition in which Betrami at Least
! has practically existed for some months
because OF having exceeded its Limitation
! OF tax levy, will be removed and the
I county permitted to proceed with tax
! levy Suflcfent to meet it's needs
Inc legislature of 1897, acting upon the
! request OF the lumbermen, Incorporated
IN the act for the organization of these
! TWO counties clause which limited the
amount of taxes to $4,000 year, in addi-
| tlon, OF course, to the village and school
| taxes, the latter aggregating mills on
the dollar This limitation was too
| narrow and the result was that in the
| year 1888 there was an excess of the tax
| levy OF %G,579.63. The total levy amount
! ed to S3l, 50S. SO, whereas the amount AL
! lowed by the legislature would only havA
| Deen $l4,929. This did not include anv
village taxes and none was levied. II
was only to defray the expenses of
school and county government.
some OF the prominent lumbermen T.
! b. Walker, the Red River Valley Lum-
Der company and T. B. Walker and Fl.
| Z. Akeley as-the firm of Walker & Axe
! ley' positively refused to pay their pro-
! portion of the taxes in excess of the
regularly prescribed levy. Beltrami
county forthwith instituted three suits
1or the collection of this money, and
these suits were later merged into one
for the purpose of testing the law
COUNTIES WERE BANKRUPT.
An effort was made during the last leg
| 1sIature to devise some means of relief
Tor the counties. They had gone beyond
! the prescribed bounds of the law and
! placed themselves in a bankrupt condi
roh. Inc legislature finally passed
law placing these counties upon the
same basis as other counties of this
| state, but this afforded no means of
validating the taxes which had been
| levied by the legislature of 1897 The de-
c1sion of the supreme court has accom-
! pllshed this, however, and enables the
! counties to enforce the payment of these
! taxes
The tax levy for the year 1900 alone
| was $4,000 in round numbers conse-
! quently the effect of this decision will
work great financial gain to these two
! young counties. All county bonds will
! become effective if used according to
the general laws governing the issuance
| of county securities.
One incidental result Of this decision
will be that the lumbermen who have
evaded the payment of their taxes will
! now have to remit some pretty large
| sums. These amounts would be great
! er, however, but for the fact that as it
| is reported, most of the lumbermen
have succeeded in removing their val
liable property from Cass county.
When the three actions had been
| brought and merged in one, the lumber
men, forming the defense in the case. by
stipulation, allowed Judgment against
( themselves for the amount they would
have had to pay under the provisions Of
! the law of 1897 but, of course declined
! to pay the balance. These amounts
were: T. B. Walker, $35S91; Red River
| Valley Lumber company, $799.8S Walker
& Akeley, $1,9OS.47.
! Judge McClanahan, before whom the
case was taken, certified it to the SUI
preme court. The latter's decision, Civ
| en- by Justice Collins, is, therefore. ia
vorable to the county. The syllabus
reads:
IS SPECIAL. LEGISLATION.
$50 much of chapter 50, Laws of 1897,
| as excerpts the counties thereby organ
! lied from the operation of the general
| laws of the state relating to taxation by
counties and substitutes therefor lirnita-
/ tons as to taxation which are applica-
BILE to such counties only, is special leg
islation and therefore obnoxious to the
| provisions Of section 80, article T. state
| constitution"
Justice Collins states in his opinion
that new counties have substantially the
same duties and obligations as old ones.
They are equally bound to pay the coun-
| ty expenses, meet the interest on their
| bonds and such other financial ohliga-
| tons as devclve upon them. No one can
| suggest a substantial reason why the
! necessities for these counties were not
as great as those of older counties and
they may have been greater Yet, he
| says this law contained a provision which
necessarily impaired the local govern
| ment almost to the point of extinction.
In conclusion, the court finds that the
law which applied only to Beltrami and
| Cass counties was not based upon any
| peculiar characteristic or circumstance
which distinguished those counties from
any other, hence it was special legisla-
ton and therefore unconstitutional