State v. C. P. R. R. Co.

The facts sufficiently appear in the opinion. In this case there are cross appeals, but for convenience they will be considered together. In the year 1888 the defendant was assessed in Lander county upon its railroad and a large amount of other property, including the possessory claim to both surveyed and unsurveyed lands embraced within the United States land grants of 1862 and 1864 to the Pacific railroads. Upon all the property, except land, the defendant tendered the taxes due before they became delinquent, and subsequent to the commencement of the action, upon demand of the district…