Page:North Dakota Reports (vol. 3).pdf/74

 Fargo & Southwestern Ry. Co. vs. Brewer.

Opinion filed Aug. 9th, 1892.

Railroad Companies—Taxation—Exemptions—"‘Gross Earnings Law.”

Chapter 99, of the Laws of 1883, known as the “Gross Earnings Law,” did not exempt from taxation property of a railroad company, not embraced in any land grant and not used for railroad purposes.

Appeal from District Court, Stutsman County; Rose, J.

Action by the Fargo & Southwestern Railroad Company against William E. Brewer, as county treasurer of LaMoure County, to restrain certain tax proceedings. A demurrer to the complaint was sustained, and plaintiff appeals.

Affirmed.

Ball & Watson and John C. Bullitt, Jr., for appellant.

L. C. Harris, for respondent.

Corliss, C. J. The object of this litigation was the restraining of certain tax proceedings. A demurrer to the complaint was sustained, and from the judgment dismissing the action this appeal is taken. The land assessed was city property, situated in the city of LaMoure. The plaintiff urges that this land was exempt from taxation under the provisions of the gross earnings act of 1883. This statute provides that, “in lieu of any and all other taxes upon any railroad, except railroads operated by horse power, within this territory, or upon the equipments, appurtenances, or appendages thereof, or upon any other property situated in this territory belonging to. the corporation owning or operating such railroads, or upon the capital stock or business transactions of such railroad, there shall hereafter be paid into the treasury of the territory a percentage of all the gross earnings of the corporation owning or operating such railroad, arising from the operation of such railroad as shall be situated within this territory, as hereinafter stated.” The balance of the act fixes the percentage to be paid, and relates to matters of detail not