Legal Opinion
In Re Winton Lumber Co.
Idaho Supreme Court
Decided December 12, 1936No. 6357PublishedCited by 22 opinions
1Opinion of the CourtHolden, J.
December 18, 1926, the Winton Lumber Company conveyed to the United States government certain lands situate in Kootenai county, Idaho, reserving to itself all oil and mineral rights in said lands. On account of such reservation of the oil and mineral rights, the United States government deducted 25‡ per acre from the purchase price.
In September, 1934, the assessor of Kootenai county entered upon the personal property assessment-roll for taxation purposes the mineral reservations of the Winton Lumber Company set forth in the deed to the United States government, assessing said mineral…
2Cases cited3 opinions
- Nephi Plaster & Mfg. Co. v. Juab CountyUtah Supreme Court · 1907
- Wiseman, Comm. Revenues v. AffolterSupreme Court of Arkansas · 1936
- Grosjean v. American Paint WorksLouisiana Court of Appeal · 1935
3Cited by22 opinions
- Verska v. Saint Alphonsus Regional Medical CenterIdaho Supreme Court · 2011
- State v. YzaguirreIdaho Supreme Court · 2007
- State v. HartIdaho Supreme Court · 2001
- Hopkins v. Cerchione (In Re Cerchione)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
- State v. MercerIdaho Supreme Court · 2006
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