State v. Duluth & Iron Range Railroad
Supreme Court of Minnesota
In proceedings to enforce payment of delinquent real estate taxes for 1897, defendant interposed an answer. The case was tried before Moer, J., who found in favor of plaintiff, and certified to the supreme court certain points for its determination.
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In proceedings to enforce payment of delinquent real estate taxes for 1897, defendant interposed an answer. The case was tried before Moer, J., who found in favor of plaintiff, and certified to the supreme court certain points for its determination. The land-grant legislation, acceptance by the railroad company, its compliance with the terms, and conveyance by the state to it created a contract that the lands should not be subject to taxation for five years after the conveyance, unless previously sold or disposed of. The state may make such a contract. Cooley, Const. Lim. 280; Fletcher v.…
1Opinion of the CourtCanty, J.
The delinquent list of real-estate taxes assessed in St. Louis *436county in 1897 included many parcels of real estate owned by the Duluth & Iron Range Railroad Company. The list was filed in the clerk’s office, and application made for judgment against the lands. Thereupon the railroad company interposed an answer. On the trial of the issues thus raised, the court below found against the railroad company on every point, and certified all of the points to this court.
The railroad company was organized under the general laws of this state. Thereafter, by Sp. Laws 1875, c. 54, the legislature…
2Cases cited1 opinion
- State ex rel. Marr v. StearnsSupreme Court of Minnesota · 1898
3Cited by2 opinions
- In re Improvement of Lake of the Isles ParkSupreme Court of Minnesota · 1922
- State v. Duluth & Northern Minnesota Railway Co.Supreme Court of Minnesota · 1907