Duluth & Iron Range Railroad v. St. Louis County

The lands granted to the plaintiff in error to aid in the construction of its line of railroad were swamp lands which had accrued to the State under the act of Congress of March 12, 1860. The granting act did not impose a gross receipt tax or purport to make any contract with reference to a tax of that character, but provided, in section 2, in express terms, that the lands granted should be exempt. The proviso in question reads as follows: “ None of the lands hereby granted shall be subject to taxation until the expiration of five years from the issuance of the patent by the State, unless…