Puerto Rico v. Russell & Co.

There was no provision whatsoever in the grant of these water rights exempting them from any form of taxation. Hence if no contract had been made and the irrigation system had been constructed and respondent’s lands had been serviced in precisely the same way as *620was done here, I should think that there would be no doubt but that the assessment would be valid. The Supreme Court of Puerto Rico relied for the validity of the assessment on such cases as Knowles v. New Sweden Irrigation District, 16 Ida. 217, 235, 101 P. 81, 87, and Bleakley v. Priest Rapids Irrigation Dist., 168 Wash. 267, 11 P.…