Trustees of Pillsbury Academy v. State

I find myself in disagreement with the views expressed by the majority. The questions presented are: (1) Was the act of 1878 an amendment of the territorial act of 1854 as amended? (2) If it was, did the corporation lose its tax immunity by any charter provision or act of the sovereignty? The majority construes Sp. L. 1878, c. 69, as creating a new corporation. This the legislature was then specifically forbidden to do by Minn. Const, art. 10, § 2. There is a well established rule of construction that when an act of the legislature is susceptible to two constructions one of which results in…