Andrews v. North Side Canal Co.

BUDGE, J. —

During' the years 1925 to 1929, inclusive, John A. Dumbolton was the record owner of the SE. % SW. %, Sec. 34, T. 6 N., R. 14 E., B. M., in Gooding county, comprising 40 acres, together with the appurtenances which included a water right evidenced by 40 shares of the capital stock of the North Side Canal Company, respondent and cross-appellant. The land and water right, classified as agricultural land, were duly assessed as an entity by the county officials of Gooding county during each of said years. The taxes so assessed were not paid and by reason of nonpayment therefor for the…