The Saint Paul globe., 1902-07-26
STATE SUPREME COURT UP.
HOLDS LEGALITY OF WATER
FRONTAGE TAXES
is NOT
EXEMPT AS A SCHOOL
Agreement Relative to the Delivery of
Deeds in Escrow Need Not Neces-
sariIy Be in Writins-OraI Contract
Re Future Lease Is Void.

Manchester college is not, as an edu-
cational institution, exempt from spe-
cial taxes; and must pay the water
frontage tax for mains laid on three
sides Of the college property. To that
effect the supreme court rules in a
decision handed down yesterday, af-
firming the judgment Of the Ramsey
county district court.
In the opinion in this case, which is
written by Justice Lovely, the court
determines that the exemption of edu-
cational institutions from taxation ap-
plies only to general taxes and that
the water-frontage tax is a special as
sessment for which the college, having
received the benefits, is liable just as
any other property owner.
In contesting the claim in the dis
trict court the trustees of the college,
beside claiming exemption as stated,
sought to nullify the assessment on the
ground that the water frontage tax law
was unconstitutional in that it pro-
Vided for taxation of property without
proper legal procedure, but this objec-
ton the supreme court also overrules.
In the case of Iver Thoraldsen, ap-
pellant, VS.. A. @. Hatch, E. A. Evarts
and Orrts Albertson, respondents, the
court affirms the judgment of the OF
ter Tail county court in holding that
an agreement as to the delivery of
deeds in escrow need not necessarily
be in writing to be valid and binding,
but may be made orally. -
Affirming the district court of st.
Louis county, the supreme court rules
in the case Of Grace B. Cram, appel
liant, VS.. Thomas Thompson, respond
ent, that certain oral agreement for
the lease of store building in Duluth
was void under the statute of fraud,
from the fact that it was not expressed
in writing and its terms were not to be
fulfilled within a year. Thompson, it
was claimed, had agreed to lease the
building from the appellant on condi-
ton that certain repairs should be
made. The repairs were made and
Thompson refused to prform his part
of the contract. Part of the property
was leased to another person and the
suit was brought against Thompson to
compel him to pay damages for viola
ton of contract.
Following are the syllabi in all three
of the cases mentioned:
Must Pay Assessment.
In re Taxes Ramsey County State of Min
nesota, Plaintiff VS.. Trustees of Macal-
ester College, Directors.
1. Manchester college is not entitled to
the benefit of exemption as an educational
institution from burdens imposed to paw
for for water mains laid on three sides of the
college grounds, authorized by Chapter
ITO, sections 2627, Special Laws of 1885.
providing for water frontage assessments
by the municipal authorities Of ST. Paul.
z Held, further upon the hearing of
objections to assessments to pay for the
benefits to the college for such water
mains upon the authority of the decided
cases in this court and of the federal
tribunal having ultimate cognizance there
or, that the same are not in violation
either of the state or federal constitu-
ton. Following State vs. Robert P Lewis
State VS.. Robert P. Lewis Co., 81 Mimi
390-404, and of Parsons VS.. District of
Columbia. 10 U. s., 451s, Sup. ct. 521.
Order affirmed. . Lovely, j.
AS to Deeds In Escrow.
Iver Thoraldson. Appellant VS.. A. c.
Hatch. E. A. Evarts and Orris Albert
son, Respondents.
1. Where deed is deposited with per-
son other than the grantee upon an agree
of certain conditions, it is an escrow, and
1t is necessary that the terms authorizing
Its delivery be expressed in writing but
may oe declared orally at the time of the
deposit
2. When deed is deposited in escrow
to be delivered upon the happening of a
CCI Iot1l event OF the performance or a
specified condition, the depositor is not
at liberty to withdraw the deed or forbid
it's delivery without the consent of the
other party.
3. When there is a deposit Of a deed
to be delivered upon certain conditions
the escrow is not defeated by the death
OF the grantor, but delivery may be en-
forced thereafter.
4. Conditions in the deposit of a deed
in escrow for the sole benefit of one of
the parties thereto, may be waived by
him and delivery enforced, notwith-
standing such conditions. Judgment af-
firmed. Lovely 7
Agreement Was Void.
Grace B. Bran. Appellant, VS. Thomas
Thompson, Appellant
An oral agreement was made for q
effect in the future. The intended lessor
requested certain improvements in the
premises, which were assented to by the
intended lessee, and money expended
thereon by him. At the time when the
lease was, under the agreement, to be
executed, the intended leasee refused to
accept the same or carry out the oral
agreement on his part, the owner of the
property formally offered to comply with
its terms, but upon the refusal of the
other party then leased a portion thereof
to third party and brought suit to re-
cover damages for the failure to execute
the lease.
Held, that an action would not lie, for
damages under these facts upon the
ground that the agreement was void un-
der the statute of frauds Order affirmed.
Lovely, j.