Chicago, M., St. P. & P. R. Co. v. Gillis, No. 10050

CourtSupreme Court of South Dakota
Writing for the CourtMANSON; MANSON, Circuit Judge, sitting for SMITH
Citation80 S.D. 50,118 N.W.2d 313
Decision Date07 December 1962
Docket NumberNo. 10050
PartiesCHICAGO, MILWAUKEE, ST. PAUL AND PACIFIC RAILROAD COMPANY, a Corporation, Petitioner, v. Bruce D. GILLIS as Commissioner of Revenue of the State of South Dakota et al., Respondents.

Page 313

118 N.W.2d 313
80 S.D. 50
CHICAGO, MILWAUKEE, ST. PAUL AND PACIFIC RAILROAD COMPANY, a
Corporation, Petitioner,
v.
Bruce D. GILLIS as Commissioner of Revenue of the State of
South Dakota et al., Respondents.
No. 10050.
Supreme Court of South Dakota.
Dec. 7, 1962.

[80 S.D. 51] Dwight Campbell, Aberdeen, for petitioner.

A. C. Miller, Atty. Gen., John P. Dewell, Asst. Atty. Gen., Joseph H. Bottum, III, Asst. Atty. Gen., Pierre, for respondents.

MANSON, Circuit Judge.

This is an original proceeding in this court.

Petitioner is a Wisconsin railroad corporation. It is a common carrier of persons and property in many midwestern states, including South Dakota, where its trackage and appurtenant operating properties are distributed in and over some 744 taxing districts in 44 counties.

This proceeding is concerned with the valuation and assessment of these operating properties for ad valorem tax by the Commissioner of Revenue of the State of South Dakota and in no manner involves railroad property of the nonoperating classification, which is valued by local assessors. The principal point here at issue is the applicability of SDC 1960 Supp. 57.0334 to such operating property. This section as it now stands, was amended by Ch. 459, Laws of 1957, so as to establish a statewide assessment factor of 60% of true and full value of all property, and the sole legal question presented by the pleadings is whether this factor relates to railway operating property.

Petitioner contends that it does, that those of the respondents whose duty it is to establish assessed valuations upon such operating property have unlawfully and unjustly discriminated against petitioner in that they have refused to apply this factor to the true and full value of such property, and that this refusal has caused such property to be valued for taxation higher than [80 S.D. 52] other property of the same class owned by individual taxpayers within the state.

To the foregoing, respondents by answer allege, first, that the statutory factor of 60% aforesaid does not relate to railroad operating property and, secondly, that if the

Page 314

court determines otherwise, respondents would demonstrate that the imposition of the factor had, notwithstanding their view, been substantially accomplished, and that the writ would not lie.

The petition asks this court to issue its mandate to the respondents, requiring them to apply the factor of 60% provided by SDC 1960 Supp. 57.0334 to the valuation of petitioner's property and thus to assure an equality of taxation.

The 1962 valuation of petitioner's operating property by the respondent, Gillis, Commissioner of Revenue (legal successor to Director of Taxation) appears to have been initiated in conformity with SDC 57.1305. This section, headed 'Assessment: when and how made' under Ch. 57.13 'RAILROAD COMPANIES', reads as follows:

'The Director of Taxation shall assess the operating property of railroads on the seventh day of July and if the seventh day of July falls on Sunday or on a legal holiday, then the following day, each year. The ownership and valuation of the assessment shall be as of the first day of May each year, and shall be made upon the main line or lines and branches thereof and all side tracks outside the limits of cities and incorporated towns within the state, separately.

'The Director of Taxation shall, in determining the true and full value of the property assessed by him, value all the property of any railroad company as a unit, but shall make due allowance for any nonoperating property.

'For the purpose of determining the true and full value of the property of any railroad company the Director of Taxation shall take into consideration the actual or market[80 S.D. 53] value of the shares...

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4 practice notes
  • Chicago & N.W. Ry. Co. v. Gillis, No. 10313
    • United States
    • Supreme Court of South Dakota
    • February 14, 1967
    ...required the Director to apply it and accordingly reduce the taxable value. Chicago M. St. P. & P.R.R. Co. v. Gillis, December 7, 1962, 80 S.D. 50, 118 N.W.2d 313. Under the narrow issues presented in mandamus and the stipulated facts as to the North Western, the court denied the writ b......
  • Appeals of Chicago & N. W. Ry. Co., No. 10852
    • United States
    • Supreme Court of South Dakota
    • June 16, 1971
    ...cities, incorporated towns, civil townships, and lesser taxing districts.' In Chicago, Milwaukee, St. Paul and Pacific R.R. Co. v. Gillis, 80 S.D. 50, 118 N.W.2d 313, the state was contending that the operating property of the railroad could be valued for taxation higher than other real and......
  • Chicago & N. W. Ry. Co. v. Gillis, No. 10113
    • United States
    • Supreme Court of South Dakota
    • July 6, 1964
    ...of Revenue and the State Board of Equalization. In a companion case, Chicago, Milwaukee, St. Paul & Pacific R. Co. v. Gillis, S.D., 118 N.W.2d 313, we held that under the provisions of the statute (SDC 1960 Supp. 57.0334) providing that 'All property shall be assessed at its true and fu......
  • Chicago & N. W. R. Co. v. Gillis, No. 10049
    • United States
    • Supreme Court of South Dakota
    • December 7, 1962
    ...respondents. PER CURIAM. This is a companion case to Chicago, Milwaukee, St. Paul and Pacific Railroad Company v. Gillis et al., S.D., 118 N.W.2d 313. Application of the principles announced in that case to the fact situation here involved compels the conclusion that the writ must here be d......
4 cases
  • Chicago & N.W. Ry. Co. v. Gillis, No. 10313
    • United States
    • Supreme Court of South Dakota
    • February 14, 1967
    ...required the Director to apply it and accordingly reduce the taxable value. Chicago M. St. P. & P.R.R. Co. v. Gillis, December 7, 1962, 80 S.D. 50, 118 N.W.2d 313. Under the narrow issues presented in mandamus and the stipulated facts as to the North Western, the court denied the writ becau......
  • Appeals of Chicago & N. W. Ry. Co., No. 10852
    • United States
    • Supreme Court of South Dakota
    • June 16, 1971
    ...cities, incorporated towns, civil townships, and lesser taxing districts.' In Chicago, Milwaukee, St. Paul and Pacific R.R. Co. v. Gillis, 80 S.D. 50, 118 N.W.2d 313, the state was contending that the operating property of the railroad could be valued for taxation higher than other real and......
  • Chicago & N. W. Ry. Co. v. Gillis, No. 10113
    • United States
    • Supreme Court of South Dakota
    • July 6, 1964
    ...of Revenue and the State Board of Equalization. In a companion case, Chicago, Milwaukee, St. Paul & Pacific R. Co. v. Gillis, S.D., 118 N.W.2d 313, we held that under the provisions of the statute (SDC 1960 Supp. 57.0334) providing that 'All property shall be assessed at its true and full v......
  • Chicago & N. W. R. Co. v. Gillis, No. 10049
    • United States
    • Supreme Court of South Dakota
    • December 7, 1962
    ...respondents. PER CURIAM. This is a companion case to Chicago, Milwaukee, St. Paul and Pacific Railroad Company v. Gillis et al., S.D., 118 N.W.2d 313. Application of the principles announced in that case to the fact situation here involved compels the conclusion that the writ must here be d......

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