¶1Action is brought by the state of Minnesota against defendants who own lands over which the state seeks to establish a flowage *3easement appurtenant to an existing dam under M. S. A. 110.31, et seq. The trial court found that defendants or their predecessors in interest had dedicated a perpetual flowage easement over the lands in question
¶2Defendants own lands bordering on Harden Lake and Hoff Lake in Meeker county, Minnesota, or on connecting waters in Meeker and McLeod counties.
¶3Both Harden Lake and Hoff Lake are navigable public waters and have been used by the public for navigation, fishing, and hunting for *4more than 15 years prior to commencement of this action on April 29, 1952. Prior to 1920, the loose-rock dam which regulates the water level of Harden and Hoff lakes and connecting waters was constructed at the southern outlet of Hoff Lake. On July 24, 1953, the •crest elevation
¶4Appellants contend that the evidence does not support a finding that defendants or their predecessors in interest had dedicated a perpetual flowage easement over their land adjoining Hoff and Harden lakes for all flowage resulting from the existence, maintenance, and operation of the dam at a crest elevation of 1065.40. To establish a common-law dedication, an intent on the part of the owner of the property to surrender or appropriate it to public use and an acceptance thereof by the public must be shown.
¶5M. S. A. 110.32 embodies a legislative determination that an intent to surrender their land to flowage resulting from maintenance of a dam at its then existing crest elevation is imputed to landowners abutting upon the lake where as required by § 110.31
¶6Although the requirements of § 110.31 are ostensibly satisfied in the instant case, the evidence discloses that several of the defendants tilled and thus exercised acts of private ownership and use of their now flooded land following commencement of the 15-year period in 1937 during which they were allegedly acquiescing in public use of their lands for flowage purposes. In fact, one of the appellants *7by building and attempting to maintain a road has consistently tried to make use oí portions of his land which he has allegedly so dedicated.
¶7Furthermore, absent the presumption embodied in § 110.32, the findings of the trial court of a dedication by defendants may stand only if the state has sustained its burden of proving an intent to surrender or appropriate their lands to public use on the part of defendants.
¶8It follows that the order denying appellants Clarence Fischer, Anna Swanson, and Axel Swanson’s motion for amended findings or a new trial should be reversed with directions that judgment be entered in favor of appellants.
¶9Reversed with directions.
¶10On Taxation op Costs.
¶11On June 24, 1955, the following opinion was filed:
¶12Appeal from clerk’s disallowance of taxation of costs and disbursements.
¶13Appellants contend that the well-established rule that costs and disbursements cannot be taxed against the state in actions or proceedings brought by the state wherein the state acts in its sovereign capacity (State, by Peterson, v. Bentley, 224 Minn. 244, 247, 28 N. W. [2d] 179, 770) does not apply to this case. Cited as support for this claimed exception is Bingenheimer v. Diamond Iron Min. Co. 237 Minn. 332, 356, 54 N. W. (2d) 912, 925, where the state, in a land *10registration proceeding, unsuccessfully claimed title to a lake bed and the iron ore lying thereunder. This court affirmed the clerk’s taxation of costs against the state pointing out that there the state was acting in its proprietary and not in its sovereign capacity.
¶14In the instant case, action was brought by the state to establish a flowage easement appurtenant to an existing dam under M. S. A. 110.31, et seq., “for the use and benefit of the public.” § 110.32. The action was brought in furtherance of the public interests in navigation and propagation of fish and waterfowl and was predicated on the theory of a dedication.
¶15We find no merit in appellants’ contention that the provisions of § 110.34, subds. 3 and 4, manifest a legislative intent that the general rule is inapplicable to actions brought by the state under § 110.31, et seq. The case of State, by Peterson, v. Bentley, 231 Minn. 531, 546,45 N. W. (2d) 185,194, is not in point since there, although the state was acting in its sovereign capacity in bringing condemnation proceedings, the statute authorizing the same specifically provided for the allowance of costs and disbursements to the prevailing party in the event of an appeal from an award of damages or from an omission to award damages. § 117.20 (2).
¶16The clerk’s disallowance of taxation of costs and disbursements is affirmed .
¶17The land is described in the trial court’s findings as follows: “The S% SE% and the S% SW% of Section 25, and the NE% NW%, NW!4 NE%, WYz NWí4, and Government Lots 1, 2, 3, 4, 5, 6 and 7 of Section 36, all.in Township 118 North, Range 31 West, Meeker County, Minnesota;
“Government Lots 1, 2, 3, 4, 5, 6 and 7, and the NE!4 SEM and SE% NE%. of Section 1, Township 117 North, Range 31 West, Meeker County, Minnesota; and the SW1^ SW14 of Section 30, and Government Lots 4 and 6, the SW% NW'/t, SWVd. SW%, NW1! NW%. of Section 31, all in Township 118 North, Range 30 West, Meeker County, Minnesota.”
¶18 Defendants’ land is situated as follows: Clarence Fischer’s land is on the north shore of Harden Lake, Emil Kohls’s land is on the west shore of Harden Lake, and Anna Swanson and Axel Swanson have land on the east shore of Harden Lake. Ben Kohls owns land abutting both the south shore of Harden Lake and the north shore of Hoff Lake, and Henry Plath’s land is situated on the natural flowage course between Harden and Hoff lakes. August Hoefs’s land borders on a diversion channel which runs east from Harden Lake to Cedar Lake. The nine other defendants owning land adjacent to Harden or Hoff lakes who were served with summons in the proceedings failed to appear or answer therein and were adjudged in default. No jurisdiction was obtained over the village of Greenleaf. Only defendants Clarence Fischer, Anna Swanson, and Axel Swanson appeal from the trial court’s order denying their motion for amended findings or a new trial.
¶19 The crest elevation of a loose-rock dam was defined by the engineer who testified for the state at the trial as that elevation at “which the water will flow around the rocks rather than over the top of it.” The engineer also admitted that there could be seepage through the lower portion of the dam but that the extent thereof could not be determined.
¶20Axel Swanson has had 15 acres flooded since 1946 and Emil Kohls had 15 to 16 acres flooded at the time of trial. Ben Kohls has had 12 acres flooded since 1942 and it has been necessary for him to move back his fence along the north shore of Hoff Lake three times since 1942. Clarence Fischer had 40 acres of pasture and 35 acres of tillable land rendered unaccessible by flooding since 1941 which has necessitated the construction and maintenance of a road at his personal expense. However, it appears that this flooding was present in 1945 when Fischer purchased the parcel of land including the two inaccessible portions.
¶21 Hurley v. City of West St. Paul, 83 Minn. 401, 407, 86 N. W. 427, 430; Jungels v. Schramel, 158 Minn. 93, 94, 197 N. W. 99, 100.
¶22 Boye v. City of Albert Lea, 93 Minn. 121, 123, 100 N. W. 642, 643; Carpenter v. Gantzer, 164 Minn. 105, 109, 204 N. W. 550, 551; Anderson v. Birkeland, 229 Minn. 77, 83, 38 N. W. (2d) 215, 219.
¶23 M. S. A. 110.31 provides: “The provisions of sections 110.31 to 110.39 shall apply in the case of any lake, including any connecting waters affected, being public waters of the state, where the following conditions now exist or shall hereafter exist:
“ (1) A dam, however constructed or maintained, shall have existed in the outlet of the lake, affecting the water level thereof, for a continuous period of at least 15 years;
“ (2) The lake shall have been used by the public for navigation, fishing, hunting, or other beneficial public purposes continuously throughout such period so far as permitted by natural conditions;
“(3) The use of the dam for any lawful purpose other than regulating, controlling, or maintaining the water level of the lake in aid of navigation, *6propagation of fish or waterfowl, or other beneficial public purposes shall have been discontinued;
“ (4) Continuance of the regulation, control or maintenance of the water levels of the lake as affected by the dam during said period would be desirable and in furtherance of the public interests in navigation, propagation of fish or waterfowl, or other beneficial public uses of the lake, and discontinuance thereof through deterioration or removal of the dam or otherwise would be detrimental to such public uses.”
¶24 The status of a presumption as a procedural device which merely provides the party in whose favor it operates with. a prima facie case was settled by this court in TePoel v. Larson, 236 Minn. 482, 53 N. W. (2d) 468.
¶25 See, note 5 and text thereto.
¶26This is shown by direct testimony and by the fact that np to the time of trial lands not flooded in 1937 were being rendered untillable. See, note 5 and text thereto.
¶27 Taylor v. State, 302 N. Y. 177, 96 N. E. (2d) 765; 2 Farnham, Waters and Water Rights, § 560.
¶28Carpenter v. Gantzer, 164 Minn. 105, 109, 204 N. W. 550, 551; Keiter v. Berge, 219 Minn. 374, 18 N. W. (2d) 35.
¶29See, notes 6 and 7.