The Wahpeton times. [volume] (Wahpeton, Richland County, Dakota [N.D.]) 1879-1919, 1915-11-04

sites on which elevators are To-
Gated are not taxable, but that
leased sites on which oil tanks,
lumber yards, coal yards, electric
light plants, general stores, etc,
are taxable.
Morton county, through Tax
Commissioner Wallace and States
Attorney VILLAIN LANCER, has ap-
pealed form the decision on the
question if taxation of elevators,
and the Northern Pacific Rail-
road has appealed from his de-
cision in relation to the taxing
of leased sites OH which lumber
yards, oil stations, ect., are To-
Gated.
| The contention of the railroad
company is that inasmuch as the
various businesses are located on
the right-of-way they are not tax
able, the railroad company being
assessed by the state board of eq-
utilization. The railroad company
further set up the contention that
I they had no intention to segreg-
:, ate any portion of the land used
and set apart for the railroad
right-of-way TO private and indi-
vidual use, but that they permit
ted corporations to lease portions
of the right-of-way for the pur-
pose of furnishing proper facili-
tiles for marketing and transport
ton. In other words, the only
reason for permitting the erection
of warehouses, lumber yards anG
coal yards on the right-of-way
was to enable the railroad COM
pany to load and unload quickly
Judge Nuessle, in deciding thai
the elevators companies were no
subject to tax on the leased site:
|, bases his decision on the fact tina
he elevator companies are a pun
lie corporations under the laws o
the state. and as such they have
to procure license from the
state warehouse board. thereby
bringing them under the luas
'public corporations.
/! Under the laws of this state
warehouses and elevators are civ.
en- the right to exercise power o
government, namely that of emf
, nent domain and c"ndem propert,
which they need for the purpos,
Of erecting buildings.
1t has been the custom of al
the railroads of the state to leas'
, for a mere nominal consideration
, portions of their right-of-ways
to various corporations. Thes,
corporations have been compelled
to pay taxes to The village. count.
and state ON their buildings an,
contents. but until the tax com.
mission took up the question the!
have never paid taxes ON the leaS.
ed sites.
There are about LOO elevat"
sites. i22 Standard Oil stations
1872 lumber yards. 800 coal yard.
~. electric light pants. % bank.
and numerous general store:
which will be effected by this de.
. cision of Judge NueSsIc. The
matter has been appealed to tn,
supreme court and application,
will be made to advance the cas.
Until the supreme court hands
down its decision. county taXin:
officials must proceed under thu
law. and all these corporation!
. which have failed to pay the take,
ON the leased sites will find tina
their property will be sold for ia!
es. The code of North Dakot;
specifically provides for the taxa
ton of leased sites and it remains
the law until the supreme cour
declares it unconstitutional.
The decision of Judge Nuossl:
is regarded as sreat victory TO
the tax commission. and especial.
ly for Commissioner Wallace. |
the supreme court upholds Judg.
Nuessle. it means an adding o
about 100000 i'm taxes ever!
year to the income of the state.