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ST. PAUL &C. RAILWAY v. TODD COUNTY

No. 132.

142 U.S. 282 (1892)

12 S.Ct. 281

35 L.Ed. 1014

ST. PAUL, MINNEAPOLIS AND MANITOBA RAILWAY COMPANY, v. TODD COUNTY.

Supreme Court of United States.

Decided January 4, 1892.

Attorney(s) appearing for the Case

Mr. M.D. Grover for plaintiff in error.

Mr. Moses E. Clapp, Attorney General of the State of Minnesota, for defendant in error, submitted on his brief.

MR. CHIEF JUSTICE FULLER, after stating the case, delivered the opinion of the court.

The lands in question were assessed in pursuance of sections 1 and 6, of chapter 11, of the General Statutes of the State of Minnesota, entitled "Taxes," which are as follows:

"§ 1. All real and personal property in this State, and all personal property of persons residing therein, the property of corporations now existing, or hereafter created, and the property of all...

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