Inland Lumber & Timber Co. v. Thompson
Idaho Supreme Court
APPEAL from the District Court in and for Kootenai County. Honorable Ralph. T. Morgan, Judge. Action by plaintiff to have canceled an assessment against certain property and to enjoin the collection of a tax assessed thereon. Judgment for defendant and plaintiff appealed. The facts are stated in the opinion.
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APPEAL from the District Court in and for Kootenai County. Honorable Ralph. T. Morgan, Judge. Action by plaintiff to have canceled an assessment against certain property and to enjoin the collection of a tax assessed thereon. Judgment for defendant and plaintiff appealed. The facts are stated in the opinion. No part of the public domain is taxable by the state, and , land is not severed from the public domain until at least the equitable title has passed to the individual and his right to a patent is complete. •(Kansas etc. By. Co. v. Prescott, 16 Wall. 603, 21 L. ed.. 373; Union Pac. By. Co.…
1Opinion of the CourtAilshie, J.
— This action was commenced by the plaintiff, a Washington corporation, for the purpose of having an assessment against certain timber lands owned by plaintiff and situated in Kootenai county vacated and set aside, and to restrain and enjoin the collector from collecting a tax under such assessment. The plaintiff’s first cause of action alleges that under the act of Congress approved June 4, 1897, the plaintiff had located forest reserve lieu land scrip on a body of government lands situated in Kootenai county, and that the location and selection had not been approved by the commissioners of…
Also in this document: Concurrence.
2Cases cited22 opinions
- Central Pacific Railroad v. CaliforniaSupreme Court of the United States · 1896
- People v. Central Pacific RailroadCalifornia Supreme Court · 1895
- Orr v. State Board of EqualizationIdaho Supreme Court · 1891
- City & County of San Francisco v. FloodCalifornia Supreme Court · 1884
- Nelson v. City of HelenaMontana Supreme Court · 1895
17 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- People v. Illinois Central RailroadIllinois Supreme Court · 1916
- Mills Novelty Co. v. DunbarIdaho Supreme Court · 1906
- In Re Overland Co. v. UtterIdaho Supreme Court · 1927
- Armstrong v. JarronIdaho Supreme Court · 1912
- First National Bank of Weiser v. Washington CountyIdaho Supreme Court · 1909
9 more not listed; retrieve them via the Exa API.