Thompson v. Holton

OPINION OF THE COURT.

This is a bill to enjoin the defendant from collecting taxes alleged to have been illegally assessed, on the lands of the complainant, in Benton county, Indiana, for the year 1853. It is averred that the lands were not. and are yet taxable; because at the time of the purchase, which was in March, 1852, the laws of the state then in force exempted from taxation, “all lands sold by the United States until the term of five years from the day of sale shall have expired.” Rev. St. 1S43, 208. This exemption was no doubt induced by the act of the 19th April, 1816, .“to enable…