County of Redwood v. Winona & St. Peter Land Company

• Decision Date: 31 January 1889
• Parties: County of Redwood v. Winona & St. Peter Land Company
• Court: Minnesota Supreme Court

41 N.W. 465

40 Minn. 512

County of Redwood v. Winona & St. Peter Land Company

Supreme Court of Minnesota

January 31, 1889

Editorial Note:

This Pagination of this case accurately reflects the pagination of the original published, though it may appears out of sequence.

Rehearing Denied 40 Minn. 512 at 515.

In the year 1886, certain lands in Redwood county, then owned by the defendant, and which had not theretofore been assessed for taxation, were assessed by the county auditor for taxes for prior years -- some for each year following 1869, others for each year following 1870, and others for each year following 1871, each parcel of land being assessed for each year subsequent to its conveyance by the state to the Winona & St Peter Railroad Co., and subsequent to the execution (October 31, 1867,) of the contract between that company and D. N Barney and others, (Exhibit W,) mentioned in the second of the following opinions. The assessment was made by the auditor in the mode directed by Gen. St. 1878, c. 11, § 113, as amended by Laws 1881, c. 5, and 1885, c. 2, § 23, interest at 7 per cent. per annum being added to the tax for each year from the time it would have become delinquent if assessed in such year. The taxes so assessed, remaining unpaid on the first Monday of January, 1888, were included in the delinquent list filed in the district court, and the Winona & St. Peter Land Co. answered, alleging its objections, which were overruled by Webber, J., and judgment was ordered and entered for the amount of such taxes and interest, and also for a penalty of 10 per cent. on such amount, as accruing June 1, 1887, and a further penalty of 5 per cent. as accruing in January, 1888, because of non-payment. (Gen. St. 1878, c. 11, § 69, as amended by Laws 1885, c. 2, § 15.) At the defendant's request the case was certified to this court. The reason the lands were not assessed before 1886 was found by the court to be "that neither the township assessors nor the county officers in said Redwood county had any knowledge of the existence of the contract or agreement between the Winona & St. Peter Railroad Company and Barney et al., (Exhibit W,) until about the first day of September, 1886, and they presumed said lands were exempt from taxation."

All of the lands formed part of the land grant of the Winona & St Peter R. Co., and were all included in the contract with Barney and others, the effect of which contract was (as held in the cases referred to in the opinion) to render them taxable immediately upon their conveyance by the state to the railroad company, although, by the terms of the grant, the lands granted were "exempted from all taxation until the same shall have...