The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-02-22
NEED PAY NO TAX
SUPREME COURT HOLDS IMPosr ON
FREIGHT LINES UNCON-
STITUTIONAL
YIELDED THE STATE $4,000
Court Holds That 1t Would BE I'm.
equal Taxatfon-Signed Release
in Personal Injury Case
Not Binding.

V
handed down two decisions, both opin-
Ions being written by Justice. Brown. The
most important is decision which de-
clares unconstitutional the law placing
a per cent tax upon the property of
freight lines in Minnesota
The decision is in the case of the state
against the Canada Cattle Car company
West Virginia corporation to recover
taxes for 1888, together with interest and
penalties, amounting all told to $3.50. The
decision also involves about thirty other
companies owing the state 5000.
The decision affirms one by the Ram
sey county district court
The right of the state board of equali-
cation to fix taxable value upon the
property is conceded, but the decision
says the state law of 1897, fixing an arbl-
trary tax rate of per cent is void, be-
cause it violates section 1, article O. OF
the constitution, which requires that tax
alton Shall be equal
The other decision affirms the judg-
ment Of the Hennepin county court IN
favor of Jacob Schus in personal in
jury suit VS.. Powers Simpson company
The company operated logging road
at Hibbing Schus was employed as
brakeman. While coupling cars one dark
night he was thrown under the train
and injured.
While Schus was in the hospital an
agent of the company called and pre-
sented him with SIS, and at the same
time induced him to sign a paper, which
afterwards proved to release the COM
pany from liability for damages.
Schus subsequently testified that he did
not know that he was signing such re-
lease, and that he regarded the SIS as a
donation.
The testimony also showed that the
| engineer mad disregarded the usual Gus
&c X1-ho the
| came together, and had backed 1t SO
hard that the rear car had passed over a
| large log of wood placed on the track
to block the wheels. Schus had warned
the engineer to be careful.
| The Jury gave the plaintiff verdict
which the courts sustain on the ground
| that Schus was not guilty of contr1butory
negligence and that the release ne
! signed under a misrepresentation was not
| binding.
The syllabi in the cases follow:
| Law Is Unconstitutional.
state of Minnesota, appellant, VS.. Can
| ada Cattle Car Co., respondent.
Chapter $780, Laws 1897, construed a.
| authorizing and providing for tax upon
the property Of corporations engdS $50 -,
| interstate commerce and coming Wlthln
its corporation, for which 1t was coIn-
petent for the legislature to pfoVloe, pu La
1 the rate Of taxation imposed thereby Y
| per cent upon lA6 NdAUS IA SNNt-
! erty). not being uniform with the rate
! imposed by law upon other property sim
ilarly taxed, renders the act IN VOCATION
OF section /, of article 3, OF the constltu l7
| ton of this state and Vold as uhequdl
| taxation. Order affirmed Brown ).
Not COntributOry Negligence.
Jacob Schus, respondent, VS.. Powers
Simpson Company, corporation, ap-
pellant.
/. Defendant is corporation organized
1 70 fJ rim n I
dealing in lumber; buying. improving,
/ selling and dealing in real and personal
| property connected with It's luInperlng
| business; and In ADDITION thereto ana
| in connection herewith, it owns and oper-
| ates what is called a logging railroad
| which is equipped with four locomotives
| AMI number of logging and box cars
| used in carrying logs fom the plner1es
/ to the saw mills owned and operated
| by it. 1t does not follow the business
OF a common carrier of passengers and
| freight, the operation of the road belnS
| limited exclusively to its own private
business, but it's servants and employees
| engaged in the operation of it's trains
are exposed to the same dangers and
risks as are employees and servants Of
| railroad corporations engaged as COM
! mon carriers. Held, that G. s. 1894, sec
ton 2761, known as the fellow servant
| act" applies to defendant. and it is
liable to employe engaged in the
operation of such railroad for injuries
caused by the negligence Of co-em-
ploye or fellow servant.
g. In this connection, one to recover
| damages for personal injuries received
by a brakeman in coupling cars on de-
PENDANTS said railroad, the evidence re-
ceiyed on the trial tended to show that
there was a general custom in respect to
the operation of the road for the engi-
neer when cars being coupled came to-
gether, to Immediately stop his engine
and hold it stationary until Signaled to
again move it by the brakeman making
the coupling. 1t further tended to snow
that on the occasion complained of this
custom was not observed by defendants
engineer, in consequence of wlMch plain
tiff was injured. 1t is held that the evil
dence was sufficient to require the SUBJ
mission of the case to the jury. and to
| sustain their verdict to the effect that
such custom existed, and that the engi-
neer's failure to follow and observe it at
the time complained of, Was-the proxi-
mate cause of plaintiffs injury
3. Evidence examined and considered,
and held to sustain the verdict of the
jury to the effect that plaintiff was not
guilty of contributory negligence and did
not assume the risks incident to MAX
| ing the coupling in question; also to sus-
tain the verdict that PLAINTIFFS cause of
action was not settled and adjusted by
an agreement between the parties made
and entered into prior to the commence
ment of the action Order affirmed.
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