Tallman v. Treasurer of Butler County
Supreme Court of Iowa
Appeal from Butler District Court. INJUNCTION to restrain tbe county treasurer from collecting certain taxes levied upon lands, deeded to complainant, July 6th, 1859. The land is a part of that granted to this State, by an act of Congress of May 15th, 1856, for the purpose of aiding tbe construction of a railroad from Du-buque to tbe Missouri River.
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Appeal from Butler District Court. INJUNCTION to restrain tbe county treasurer from collecting certain taxes levied upon lands, deeded to complainant, July 6th, 1859. The land is a part of that granted to this State, by an act of Congress of May 15th, 1856, for the purpose of aiding tbe construction of a railroad from Du-buque to tbe Missouri River. The title was in tbe Company, (if not in tbe United States or this State,) until tbe execution of the deed of July 6,1859. Tbe taxes were levied for tbe years 1858-9. Injunction made perpetual, and respondent appeals.
1Opinion of the CourtWright, J.
Upon tbe assumption that this land, as such, was not taxable, while held by tbe company, tbe first inquiry is, whether it wms liable for the year 1859, complainant having acquired his title during that year. The case of The Des Moines Navigation and Railroad Company v. Polk County, 10 Iowa, 1, is directly in point against tbe power to thus tax. “ The true sense of the law is, that if one acquires his title (from the government) after the close of tbe assessment, the land is passed for that year.” If the property belonged to the United States or this State until complainant obtained title, it…
2Cases cited1 opinion
- Des Moines Navigation & Railroad v. County of PolkSupreme Court of Iowa · 1859
3Cited by22 opinions
- Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
- Chicago, Milwaukee & St. Paul Railway Co. v. PhillipsSupreme Court of Iowa · 1900
- Judy v. BeckwithSupreme Court of Iowa · 1908
- City of Dubuque v. C. D. & M. R.Supreme Court of Iowa · 1877
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