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The court held, however Post Date: Thu, 7 Aug 2008 6:10:40 +0000
" And of that part of section 3 of article IX, which provides: "Laws shall be passed taxing all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, and also all real and personal property according to its true value in money. Naturally, if the gross earnings tax laws were themselves un- constitutional they could not create a valid contract whose im- pairment is forbidden by the Constitution of the United States. The court held, however, that section 32a, of article IV, above referred to, does, by its reference to "any law or laws" providing for a tax on the gross earnings of railroads in lieu of all other taxation, and by prescribing conditions "for the repeal or amend- ment" of such law or laws does in effect validate and make them constitutional.
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" This decision would have been Post Date: Thu, 7 Aug 2008 5:56:20 +0000
The court held further that this validation did not make the gross earnings tax laws take on the nature of a contract which the state could not change. As the court put it, "this rati- fication or validation of the statutes was a qualified one and the right to repeal or amend them was reserved by necessary implica- tion, provided such appeal was adopted and ratified by a majority of the electors." This decision would have been a knock-out blow for the contract theory of the railroads, haa it been final.
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" It held also that Post Date: Thu, 7 Aug 2008 5:41:27 +0000
But the Su- preme Court of the United States had jurisdiction to review the case, because it presented the case of a right claimed under the Constitution of the United States, and denied in the state court. The railroads, therefore, carried the case up to this "eminent tribunal," which reversed the Supreme Court "of Minnesota, and held that the gross earnings tax laws do constitute a contract with the land grant companies which the state may not "impair." It held also that, as to the state court's construction of the state constitution, while the federal courts usually adopt such con- struction as binding on them, yet the federal court will use its own independent judgment, "when the question of contract is presented.
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That, in any event, statutes Post Date: Thu, 7 Aug 2008 5:26:27 +0000
" Stearns v. Minnesota, 179 U. That, in any event, statutes, such as the gross earnings tax laws, acquiesced in by the administrative department of the state and by the state courts for a long period of years were not at this late date to be declared unconstitutional in their inception.
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150), which is Post Date: Thu, 7 Aug 2008 5:14:14 +0000
While there was no dissenting opinion, four of the justices, White, Harlan, Gray and McKenna, intimated that if the question had really turned on a true repeal or a true amendment of the gross earnings tax law, under sec 32a of article IV of the state constitution, their con- clusion might have been different; that, in effect, a law which leaves the gross earnings tax stand without impairment or dim- inution, but singles out of the property covered by the grass earnings tax, some of it for ordinary taxation, a mode of taxation having no natural connection with the gross earnings tax neither repeals, nor, properly speaking, amends the gross earn- ings tax law; hence, conceding that section 32a of article IV, of the Minnesota constitution affords sufficient warrant for re- peal or amendment of the gross earnings tax law, it does not ap- ply to the case before the court, which presents neither true re- peal nor true amendment. I have gone into this with some mi- nuteness, because such intimation of the federal judges 'seems to afford the only ground of hope that, if what is known as "the Jacobson gross earnings tax law" (Laws of 1901, ch. 150), which is to be submitted to the people at the election in November, 1902, shall be ratified by the people, it may be held valid by the Supreme Court of the United States.
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See chapter xvii, below, for Post Date: Thu, 7 Aug 2008 4:59:22 +0000
This law prescribes a four per cent gross earnings tax in lieu of the present percent- ages. It is somewhat boldly drawn, and does not save to new railroads the one per cent tax for their first three years and the two per cent tax for the following seven. See chapter xvii, below, for fuller notice.
Autor of the post: Undefined
The constitutionality of the proposed Post Date: Thu, 7 Aug 2008 4:43:18 +0000
"Gross earnings," by uniform practice of the railroad companies reporting them and by definition of subse- quent statute, mean "all earnings on business beginning and end- ing within the state and a proportion based upon the proportion of mileage within the state to the entire mileage over which such business is done, of earnings on all inter-state business passing through, into or out of the state, and shall include gross earnings of all express companies, fast freight lines, sleeping and parlor car companies, and other common carriers, corporations, or persons, doing business or transporting persons or property on and over the lines or right of way of any railroad company with- in the state by virtue of an agreement, contract or arrangement of any nature with such railroad company." Statutes of 1894, sec 2753. The constitutionality of the proposed Jacobson law, if ratified by the people, will not be seriously drawn in question, except in its application to those roads which are protected by the early "contract" franchises above mentioned.
Autor of the post: Undefined
The gross earnings tax Post Date: Thu, 7 Aug 2008 4:32:25 +0000
Its adoption will make the question of railroad taxation a burning one until the question of constitutionality is settled, and still longer, should it be settled in favor of the railroads. The revenue which the state receives from the gross earnings tax on railroads is a handsome sum; and in ten years, taking the revenue for 1891 and 1901 for the basis of comparison, it has more than doubled. The gross earnings tax on receipts for 1891 amounted to $750,742.
Autor of the post: Undefined
Wisconsin, by judicial construction Post Date: Thu, 7 Aug 2008 4:18:54 +0000
10; for 1901, it amounted to $1,658,779. The gross earnings tax in Minnesota and in Wisconsin af- fords a striking illustration of how a slight difference in geog- raphy, is sufficient to make a wide difference in the tax reform ideals of people speaking the same language, pursuing like ends, and professing like federal allegiance. Wisconsin, by judicial construction, has a "wide-open" constitution, and has chosen, under the liberty so afforded to put her railroads under a gross earnings tax.
Autor of the post: Undefined
Minnesota's ideal is to raise Post Date: Thu, 7 Aug 2008 4:03:04 +0000
This with her is not by technical "contract" but by plain statute, subject at any time and in ordinary course to amendment or repeal. Minnesota, contract-tied, has now a three per cent tax; Wisconsin, free from contract, has already a four per cent tax. Minnesota's ideal is to raise the gross earnings tax to four per cent by means of the Jacobson bill to be voted on by the people in November, 1902; Wisconsin's ideal, as cham- pioned by Gov.
Autor of the post: Undefined
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