George Sutherland

“ As a basis for computing the tax, each railway company is required to report annually its gross earnings upon business done upon its lines wholly within the state and upon interstate business in the proportion which the mileage within the state bears to the entire mileage of the reilway over which such interstate business is done. ”

“ The attack upon the statute is not that it is bad upon its face, but that, as applied to the specific facts upon which the liability of the company in the present action was sustained, it imposes a tax in respect of earnings wholly referable to certain docks in Wisconsin and a short stretch of track immediately connected therewith, and therefore results in laying a tax upon property outside the state of Minnesota. ”

“ The road including the docks, is a unit. The charge for transportation of ore, including dock services, is a single charge. The entire ore traffic originates and seems to be controlled in Minnesota, and the earnings from that source comparatively are very great, suggesting at least the probability of a special use value of the Minnesota part of the line. It is competent for the state to impose a tax upon the property of the company within the state, and for that purpose to measure the value of such property in the way here provided. ”