Page:North Dakota Reports (vol. 2).pdf/354

 course, cannot be dune. The principle is elementary that in construing a statute every word must, if possible, be given some force and effect. It is also elementary that a later statute may be construed by reference to a prior statute relating to the same subject matter. Section 5 of the act of 1883 provides in terms that “the lands of any railroad company shall become subject to taxation in the same manner as other similar property, as soon as the same are sold, leased, or contracted to be sold or leased.” The lands involved in this case have not been sold or leased or contracted to be sold or leased by appellant. Section 5, therefore, is tantamount to an express declaration that prior to such selling or leasing, or such contracting to sell or lease, such lands shall not be taxable. As stated in the case of Railroad Co. v. Shacklett, 30 Mo. 559, 560, “when the legislature de clared that at a certain period property shall be taxed, it is, in effect, a declaration that prior to the designated time it sball not be taxed.” When, therefore, the language used in the law of 1883 in describing the property exempted, together with § 5 of the act, is considered in conjunction with the prior statute of 1879, the conclusion is irresistable that the legislature, in enacting the law of 1883, intended thereby to exempt not only property actually used in the operation of railroads, but also all other property lawfully owned by such companies. It cannot be questioned that in passing the law of 1883 the legislature intended to exempt appellant’s land grant from taxation in consideration of the payment by it of the percentage of its gross earnings specified in said law.

The gross earnings law is also attacked by respondent upon constitutional grounds. It is argued that the act contravenes § 6 of the organic act of the territory, which is as follows: “And be it further enacted, that the legislative power of the territory shall extend to all rightful subjects of legislation consistent with the constitution of the United States and the provisions of this act; but no law shall be passed interfering with the primary disposal of the soil. No tax shall be imposed upon the property of the United States; nor shall the lands or other property of non-residents be taxed higher than the lands or other property of residents; nor shall any law be passed im-