§ 60. Chapter 288, Laws 1907, creating a hospital farm for inebriates, which levies a tax of two per cent upon all license fees for the sale of intoxicating liquors for the support of the farm, is constitutional.

Leavitt v. City of Morris, 105 Minn. 170 (117 N. W. 393).

§ 61. New State Prison tax-constitutional Laws 1909, p. 29, ch. 27, providing for the levy of a tax sufficient to provide. $225,000 during the year 1909 and each of the nine years following, and the issue of Minnesota Prison certificates of indebtedness, for the construction of a new state prison, is a valid enactment (Fleckten v. Lamberton, 69 Minn. 187, 72 N. W. 65). Brown v. Ringdal, 109 Minn. 6 (122 N. W. 469).

ACTS UNCONSTITUTIONAL.

§ 62. Local assessments unconstitutional - - Assessments of expenses for grading streets must be apportioned upon the basis of valuation of the property assessed, and an act of the legislature authorizing such assessments, on the basis not of valuation. but of benefits conferred on the property, is contrary to § 1, art. 9, of the Constitution.

Stinson v. Smith, 8 Minn. 366 (326).

§ 63. Penalty for failure to list§ 30, ch. 1, Laws of 1860, requiring the county auditor to add 50 per cent to the assessor's valuation of personal property in case of neglect or failure to list, or to swear to the return, is in conflict with § § 1 and 3, art. 9, of the Constitution, and void.

McCormick v. Fitch, 14 Minn. 252 (185).

§ 64. Ch. 10, Laws 1881-unconstitutional-Laws 1881, ch. 10, § 22, repealing Laws 1877, ch. 6, § 37 (requiring the service of notice of the expiration of the period for redemption from tax sales) held unconstitutional, because the subject of such enactment is not expressed in the title of the act.

State v. Smith, 35 Minn. 257 (28 N. W. 241).

§ 65. Exemptions- unconstitutional-soldiers' bounty tax - Ch. 3, Laws 1866, as amended by ch. 49, Laws 1867, held unconstitutional, as being an attempt, by evasion, to exempt from taxation property of certain classes of persons which does not fall within any of the exemptions allowed by the Constitution.

Le Duc v. City of Hastings, 39 Minn. 110 (38 N. W. 803).

§ 66. Arbitrary fee in probate proceedings unconstitutional — The statute (G. S. 1878, ch. 7, § 8) as amended in 1885 (Laws 1885, ch. 103) requiring the payment to the county treasurer of specified sums as a condition precedent to probate proceedings held unconstitutional.

State v. Gorman, 40 Minn. 232 (41 N. W. 948).

§ 67. Levy under G. S. 1894-unconstitutional Held under G. S. 1894, § 1557, that a resolution of a village council which provided for levying a corporation tax of 14 per cent on the assessed valuation of all real and personal property in the village, is void and illegal.

In re Cloquet Lumber Company, 61 Minn. 233 (63 N. W. 628).

§ 68. Special legislation - unconstitutional-Laws 1897, ch. 290, an act for the enforcement of the collection of delinquent taxes in counties in which certain conditions existed at the time therein specified, is repugnant to the Constitution, because it is special legislation as to the affairs of counties, and does not operate uniformly throughout the state.

Duluth Banking Company v. Koon, 81 Minn. 486 (84 N. W. 6). § 69. Tax per ton unconstitutional G. S. 1894, § 1689, providing a commuted system of taxation of mining property and products, by the payment of a fixed sum per ton for all ore mined and shipped or disposed of, is invalid, because in conflict with art. 9, § 1, of the Constitution of the state.

State v. Lakeside Land Co. 71 Minn. 283 (73 N. W. 970).

§ 70. Local improvement-rural highway- A rural highway, authorized to be laid out and established by Laws 1895, ch. 302, is not a "local improvement," within the meaning of § 1, art. 9, of the Constitution and is unconstitutional and void as in violation of § 1, art. 9, of the Constitution, which requires all taxes to be as nearly equal as may be.

Sperry v. Flygare, 80 Minn. 326 (83 N. W. 177).

§ 71. Effect of curative act-Laws 1901, ch. 105, attempting to validate tax sales made prior to its passage, where there was a failure to give notice of sale as required by G. S. 1894, § 1591, such notice being jurisdictional and a condition precedent to the authority to make the sale, is unconstitutional and void.

McCord v. Sullivan, 85 Minn. 344 (88 N. W. 989).

§ 72. All property not expressly exempted — § § 1 and 3, art. 9, of the Constitution of the state, render it imperative that all property, of which exemption is not permitted, shall be taxed, and preclude any other exemptions than those specified in § 3.

Le Duc v. City of Hastings, 39 Minn. 110 (38 N. W. 803).

§ 73. Logs cut on exempt land, taxable-Logs cut for the purpose of sale by the Northern Pacific Railroad Company upon. its lands, exempt from taxation by virtue of the provisions of Sp.

G. S. 1913, § 1969. Property subject to taxation - All real and personal property in this state, and all personal property of persons residing therein, including the property of corporations, banks, banking companies, and bankers, is taxable, except such as is by law exempt from taxation. (§ 794, R. L. '05)

L. 1865, ch. 8, § 1, and Sp. L. 1870, ch. 65, § 1, are subject to taxation.

State v. Northern Pacific R. Co., 39 Minn. 25 (38 N. W. 635).

§ 74. Telegraph and telephone companies' privilege of maintenance of lines taxable-That defendant's privileges to maintain its lines pursuant to arrangements with railroads, with cities, or with others were valuable and were legitimate subjects of taxation under the reiterated decisions of the Federal Supreme Court, is idle to deny.

State v. Western Union Telegraph Co., 111 Minn. 21 (124 N. W. 380; 126 N. W. 403).

§ 75. Office furniture in bank - when taxable - Office furniture belonging to a savings bank the value of which has been taken into consideration in delivering the surplus of the bank cannot be separately taxed.

State v. Farmers & Mechanics Savings Bank of Mpls., 114 Minn. 95 (130 N. W. 445, 851).

§ 76. Township roads liability of village - Held, following Bradish v. Lucken, 38 Minn. 186, 36 N. W. 454, and State v. Peltier, 103 Minn. 32, 114 N. W. 90, that property within a village organized under Laws 1885, ch. 145, is not, either before or after its separation from the township, liable to be taxed for the payment of indebtedness incurred by the township for township roads and bridges (Love v. Town of Preston, 112 Minn. 459, 128 N. W. 673, distinguished).

Ingersoll v. Town of Deer River, 125 Minn. 452 (147 N. W. 439).

REAL PROPERTY (See G. S. 1913, § 1972).

877. Lands held taxable - Lands granted to and earned by the Northern Pacific Ry. Co., held to be taxable though not patented to the company because of its failure to pay the cost of surveying them.

County of Cass v. Morrison, 28 Minn. 257 (9 N. W. 761).

§ 78. Street railway track not assessable as real estate - A portion of the track of the St. Paul City Railway Company in a

G. S. 1913, § 1972. Real property defined - Real property, for the purposes of taxation, shall be construed to include the land itself, and all buildings, structures, and improvements or other fixtures of whatsoever kind thereon, and all rights and privileges thereto belonging or in any wise appertaining, and all mines, minerals, quarries, fossils, and trees on or under the same. (§ 769, R. L. '05)

public street is not real estate within the meaning of sube. 7, title 1, § 3, of the city charter (Sp. L. 1874, ch. 1) and therefore not assessable for the expense of paving.

State v. District Court of Ramsey County, 31 Minn. 354 (17 N. W. 954).

§ 79. Swamp land granted to railroad taxable - By Sp. L. 1865, ch. 9, the swamp lands granted by the state to the St. Paul & Chicago Ry. Co., to aid in the construction of its road, are subject to taxation whenever contracted to be sold, conveyed, or leased by the company. Upon the evidence in this case, held, that the transaction between the railway company and the Minn. Railway Const. Co., although in form a mortgage, amounts in effect and substance to a conveyance of the lands in controversy, and hence that the same are subject to taxation within the meaning and spirit of the statute.

St. P. & Chicago Ry. Co. v. McDonald, 34 Minn. 195 (25 N. W. 453).

§ 80. Railroad elevator not personal property - A grain elevator standing upon the lands of a railroad company, owned by it, and constituting a part of its real estate, is not taxable as personal property of the corporation.

C. M. & St. P. Ry. Co. v. County of Houston, 38 Minn. 531 (38) N. W. 619).

§ 81. Timber-right to cut taxable - Held, that under certain contracts, the nature thereof fully appearing in the opinion, made between the appellant railway company and the other appellants, the latter acquired an interest or estate in the lands described in the contracts which was subject to assessment and taxation, under the laws of this state, for the year 1887. Pine County v. Tozer, 56 Minn. 288 (57 N. W. 796).

§ 82. Right to use of water power-taxable as real property -Right to the use of water is, for all purposes of taxation, real property and not personal, since our tax law provides that real property, for the purposes of taxation, shall be construed to include the land itself, and all rights and privileges belonging, or anywise appertaining, thereto.

State v. Mnpls. Mill Co., 26 Minn. 230 (2 N. W. 839).

§ 83. Riparian rights - Riparian rights are mere incidents to and a part of the abutting shore property, are inseparable therefrom except at the instance and by the act of the owner, and until so separated by him, not subject to taxation independent from the shore property to which they so belong. Where riparian prop