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 sufficient ground to warrant the interference of a court of equity by the extraordinary writ of injunction, if it can be shown that the lands in question were not subject to taxation. The doctrine is well settled that a court of equity will grant proper relief in tax proceedings, in order to prevent the casting of a cloud upon the title of the complainant's land. Cooley, Tax’n, 779; Railroad Co. v. Cheyenne, 113 U. 8. 516, 5 Sup. Ct. Rep. 601; Hannewinkle v. Georgetown, 15 Wall. 547; Dows v. Chicago, 11 Wall. 108; State Railroad Tax Cases, 92 U. 8. 575; Oil Co. v. Palmer, 20 Minn. 468 (Gil. 424;) Dean v. Madison, 9 Wis. 402; Crooke v. Andrews, 40 N. Y. 547. In the case at bar the court will grant appropriate relief, by injurfction or otherwise, if it appear that the lands in question have been unlawfully taxed.

The appellant has urged with great earnestness that the various defects in the levy and assessment of the taxes upon its lands, specified in the complaint, rendered such taxes void in toto, and warranted a court of equity in interfering by injunction to stop the sale of said lands to satisfy such void taxes. In the view we take of the case, it is not necessary to consider this point.

The main argument of appellant is that the lands in question were exempt from taxation by virtue of the “gross earnings law” (so called) of 1883. The respondent contends—First, that this statute does not exempt the lands in question from taxation; and, secondly, that it is unconstitutional. The first point made by respondent must be disposed of before passing to the questions of constitutional law raised; and in order to properly dispose of this point, it will be necessary to briefly review the legislation of Dakota territory in respect of the taxation of railroad companies. Prior to 1879, the property of railroad companies in the then territory of Dakota was taxed in the same manner as other taxable property. In that year the first gross earnings law was passed. Sess. Laws, 1879, c. 46, p. 122. This law specifically provide that the perceutage of gross earnings to be paid by railroad companies in pursuance of its provisions should “be in lieu of all other taxation * * * of the roadbed, right of way, station or depot grounds, tracks, rolling stock,