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laws of 1865, sees, one Post Date: Thu, 7 Aug 2008 8:36:31 +0000
Cloud Railway Company, or- ganized in 1856, its charter since then having been variously amended, besides the amendment changing the corporate name. In 1873 the Minnesota legislature, copying, in great measure, a prior act (Spl. laws of 1865, sees, one and two, ch.

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" Included in such exemp- tion Post Date: Thu, 7 Aug 2008 8:19:25 +0000
6), passed an act imposing a tax on the St. Paul, Still water and Taylor's Falls Railroad Company of one per cent on its gross earnings during the period of three years after a certain named date, two per cent for the period of seven years next following said three years, and three per cent on each year's gross earnings after the expiration of the ten years embraced in said two periods such payments to make the company "forever exempt from all [oth- er] taxation and from all assessments." Included in such exemp- tion were also "the lands granted to said company to aid in tfu construction of said railroad as also the stock and capital of sai'l company.

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It was provid- ed Post Date: Thu, 7 Aug 2008 8:05:07 +0000
" Special Laws, 1873, ch III., sec I. It was provid- ed in section two of the same chapter that "Any railroad com- pany owning or operating, or which may hereafter own or oper- ate, any line or lines of railroad in this State, may, by resolution of its board of directors, attested by its secretary and filed with the secretary of state, accept and become subject to the pro- visions of this act; and in such case the payment of such per- centage in lieu of taxes, in accordance therewith, shall com- mence from and after the completion of thirty miles of such line hereafter built, or of the entire line, if the same shall be less than thirty miles in length.

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Accordingly all the railroads Post Date: Thu, 7 Aug 2008 7:53:45 +0000
" Sections one and two of said act of 1873, modeled on and largely copying sections one and two of said act of 1865, and which related specially to the St. Paul Pacific Railroad, are still in force; and by section i of Chapter n of the laws of 1887, it was enacted that any railroad company then or thereafter owning or operating any line or lines of railroad in this state, and not having accepted and become subject to said sections of the act of 1873, "shall become liable to pay, and shall pay, a per- centage of its gross earnings in lieu of all other taxes, in accord- ance with the provisions of the" said act of 1873. Accordingly all the railroads in Minnesota pay a gross earnings tax in lieu ot all other taxes new roads one and two per cent for the first three and the next seven years respectively, and three per cent thereafter.

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The principal ground Post Date: Thu, 7 Aug 2008 7:34:36 +0000
All roads ten years old or more are on the three per cent basis. This tax is quietly and easily collected. The principal ground of dissatisfaction with the gross earn- ings tax in Minnesota is that its operation does exempt the rail- road land grants from taxation as ordinary lands in the hands of private owners are taxed.

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In 1895 the Minnesota legislature Post Date: Thu, 7 Aug 2008 7:20:08 +0000
This exemption is felt severely in those counties where there is a considerable acreage of land grants yet unsold; but as these lands are passing into private ownership, where they bear their pro rata burden of taxation, their present non-taxation is a diminishing cause of discontent eventually to pass away, but leaving the rankling memory that the railroads had too good a thing. Naturally enough the dis- content with land-grant exemption from taxation inspired both desire and attempt to remedy the evil by appropriate legislation an attempt which constitutional restrictions reduced to mere futile "tail-twisting" of the railway companies interested. In 1895 the Minnesota legislature passed an act (Laws 1895, ch.

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8, 1871, had already provided Post Date: Thu, 7 Aug 2008 7:04:23 +0000
1 68), providing for the taxation of these lands as other lands are taxed, but without in any way affecting the gross earnings tax. An amendment to the state constitution, which amendment was adopted Nov. 8, 1871, had already provided that any law repeal- ing or amending the gross-earnings tax law, should not take ef- fect unless submitted to a vote of the people of the state, and adopted and ratified by a majority of the electors of the state voting at the election at which the same should be submitted.

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So the law of 1895 Post Date: Thu, 7 Aug 2008 6:48:37 +0000
Constitution, Art. IV, sec 32a. So the law of 1895 providing for such taxation of railroad lands was submitted to the people, and adopted at the election held in November, 1896.

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State v Post Date: Thu, 7 Aug 2008 6:37:04 +0000
As was ex- pected, the railway companies resisted payment of the taxes on their lands. In due time a test case was brought, and reached the Minnesota supreme court. State v.

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It held also Post Date: Thu, 7 Aug 2008 6:23:36 +0000
Marr and Stearns, 72 Minn. The court held that the law of 1895 had been passed, submitted and ratified with technical sufficiency. It held also, on the merits of the case, that the law of 1895 was not in viola- tion of the Constitution of the United States as impairing the obligation of a contract; for the court decided that the gross earnings tax laws themselves when passed were m violation of the Constitution of Minnesota, namely, that part of section I, of article IX, which provides: "All taxes to be raised in this state shall be as nearly equal as ma;y be, and all property on which taxes are to be levied shall have a cash valuation and be equalized and uniform throughout the state.

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