State v. Winona & St. Peter Railroad Co.
| Decision Date | 11 January 1875 |
| Citation | 21 Minn. 315 |
| Parties | STATE OF MINNESOTA <I>vs.</I> WINONA & ST. PETER RAILROAD COMPANY. |
| Court | Minnesota Supreme Court |
Geo. P. Wilson, Attorney General, for the State.
Wilson & Taylor, for defendant.
This case comes to the court under the provisions of § 120, ch. 1, Laws 1874. It appears that the lands sought to be subjected to taxation "were granted and conveyed by the government of the United States to the Territory of Minnesota, to aid in the building of said line of railroad, under and in pursuance of an act of congress, approved March 3, 1857, entitled `An act making a grant of lands to the Territory of Minnesota, in alternate sections, to aid in the construction of certain railroads in said territory, and granting public lands in alternate sections to the State of Alabama to aid in the construction of certain railroads in said state;' and under an act of congress, approved March 3, 1865, entitled `An act extending the time for the completion of certain land-grant railroads in the States of Minnesota and Iowa, and for other purposes;' and under and in pursuance of an act of congress, approved July 3, 1866, entitled `An act relating to lands granted to the State of Minnesota to aid in constructing railroads;' and under and in pursuance of certain acts of congress amendatory of said acts.
"That said lands were, prior to the first day of January, 1874, conveyed by the governor of the State of Minnesota, and deeded to the said Winona & St. Peter Railroad Company, under and in pursuance of an act of the legislature of the Territory of Minnesota, approved March 3, 1855, entitled `A bill to incorporate the Transit Railroad Company;' and under and in pursuance of an act of the legislature of said Territory of Minnesota, approved May 22, 1857, entitled `An act to execute the trust created by an act of congress, and granting lands to the Transit Railroad Company;' and under and in pursuance of an act of said legislature of the State of Minnesota, approved March 10, 1862, entitled `An act to facilitate the construction of a railroad from Winona westerly by way of St. Peter;' and under and in pursuance of an act of the legislature of said State of Minnesota, approved March 4, 1865, entitled `An act to authorize the Winona & St. Peter Railroad Company to consolidate with the Minnesota Central Railroad Company, and to bridge the Mississippi River.'
"That said lands were, at the date of the assessment thereof for taxes of 1873, owned by the said Winona & St. Peter Railroad Company, and are still owned by the said company; and were, by the assessors, placed on the lists for taxation for the said year 1873." We deem it important to emphasize the fact that, as appears from the stipulation itself which is returned here, and from the "statement" of the court below, it is expressly stipulated in this case that the ownership of the lands to which the proceeding relates is in the W. & St. P. R. Co.
By § 4, sub chapter 2, of the act of May 22, 1857, it is enacted that the lands granted by said act to the Transit Railroad Company, "shall be and are exempted from all taxation, until the same shall have been sold and conveyed by said company." For an account of the manner in which the Winona & St. Peter Railroad Co., in accordance with the...
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