Stearns v. Minnesota

Citations

• 179 U.S. 223
• 21 S. Ct. 73
• 45 L. Ed. 162
• 1900 U.S. LEXIS 1865

Syllabus

<p>The constitution of Minnesota of 1858, still in force, provided that all taxes should be as nearly equal as may be, and that the property taxed should be equalized and uniform throughout the State. It made provision for certain defined exemptions, and provided for uniform and equal taxation throughout the State. Before that time, namely, on September 28, 1850, Congress had granted to the several States, Minnesota included, the swamped and overflowed lands within each; and other grants were subsequently made, as stated in the opinion of the court, subject tó be taxed only as the land should be sold. There were also statutes passed in regard to the taxation of land granted to the Lake Superior and Pacific Railroad Company, which are set forth in the opinion of the court. In 1896 an act was passed, repealing all former laws exempting from taxation, and providing for the taxation of the lands granted 'to railroads as other lands were assessed and taxed. Held, that, in this legislation a valid contract was created, providing for the taxation of all railroad property (lands included) on the basis of a per cent of the gross earnings, which contract was impaired by the legislation of 1896, withdrawing the lands from the arrangement, and directing their taxation according to their actual cash value; that as to the St. Paul & Duluth Railroad Company a contract was made, and only Congress can inquire into the manner in which the State executed the trust thereby created and disposed of the lands; and that, as to the Northern Pacific Company, the legislation changed materially the terms of the contract between the State and that ' company.</p>