119 Mich. 682 | Mich. | 1899
Certain lands belonging to the defendant were listed on the general assessment roll for taxation in the year 1895. On the hearing of the auditor general’s petition for the sale of delinquent lands, the railroad company filed objections to a decree against its lands. The circuit judge held that certain of the lands were, and certain were not, assessable under the general tax law. From this determination the auditor general appeals.
The rule as to what property of a railroad company is exempt from taxation on the general roll is correctly stated by counsel for the auditor general, viz., that such lands, and only such lands, as are held and presently used for railroad purposes, are exempt, and the exemption does not apply to lands which have been acquired with a view to a future use of them by the company. City of St. Paul v. Railway Co., 39 Minn. 112; Milwaukee, etc., R. Co. v. City of Milwaukee, 34 Wis. 271; Republican Valley, etc., R. Co. v. County of Chase, 33 Neb. 759. Our own decision in Auditor General v. Railroad Co., 114 Mich. 682, in no way conflicts with the rule stated above, but recognizes and applies that rule; nor do we understand the counsel for the appellee to contend for any other rule.
The question, therefore, is a question of fact: Were the lands in question actually used by the company for railroad purposes ? The property consists of a piece of land extending along the margin of the Manistee river, in the city of Manistee, for a considerable distance. The lands were purchased in 1890, or about that date, and consisted of a high bluff rising some 50 feet above the river. In 1892 the company formed the plan of extending its tracks across the lands parallel with the river, and constructing a freight track on the river bank, and a passenger depot on a higher level; thus making necessary a terrace at a
The decree will be affirmed, with costs.