Winona & St. P. R. v. City of Watertown

Citations

• 1 S.D. 46
• 44 N.W. 1072
• 1890 S.D. LEXIS 7

Syllabus

<p>1. Whore a provision was made in a grant to a railroad company by tho former Territory of Minnesota, while tho Territory of Dakota was a part thereof, exempting its properly from ‘'all taxation,” held, that the real estate of said company was not thereby exempted from an assessment for local municipal improvements; that such an assessment was not taxation, within the meaning of the grant.</p> <p>2. The organic act of 1he late Territory of Dakota provides that “all property subject to taxation shall be taxed in pi'oportion to its value.” Held, that this limitation has no application to assessments for local municipal improvements, but only relates to general territorial, county, and municipal taxes, levied to defray the ordinary expenses of the government.</p> <p>3. An assessment for improving an avenue in the city of Watertown was apportioned on the iwoperty of plaintiff, as well as all other property abutting on said avenue, along the line of the same, at a fixed sum per front foot. Held, that such an apportionment is not repugnant to or in conflict with the organic act of the lato Territory of Dakota, and was a proper exercise of the power of the city under its charter, and therefore legal and valid.</p> <p>4. The case of Railroad Co. v. County of Deuel, 3 Dak. 1, 12 N. W. Rep. 561, not reviewed, — the decision in this case being placed upon grounds not in conflict with it, — but the decision in that case adopted for the purposes of this case.</p> <p>(Syllabus by the Court.</p>