Logan, Rand & Co. v. Board of Commissioners
Supreme Court of Kansas
Error from Ciarle District Court. Prior to March 1,1887, the lands involved in this controversy, which are all situated in Clark county, were a part of the Osage Indian diminished reserve lands, and are a part of the lands mentioned in the acts of congress of August 11,1876, and May 28, 1880, found in the first volume of the supplement to the United States Revised Statutes, pages 236 and 528 (1874-1881). They were sold by the United States to individuals, and one-fourth of…
Read the full summary
Error from Ciarle District Court. Prior to March 1,1887, the lands involved in this controversy, which are all situated in Clark county, were a part of the Osage Indian diminished reserve lands, and are a part of the lands mentioned in the acts of congress of August 11,1876, and May 28, 1880, found in the first volume of the supplement to the United States Revised Statutes, pages 236 and 528 (1874-1881). They were sold by the United States to individuals, and one-fourth of the purchase money has been paid. These lands were taxed for 1887 by the county officers, and on September 4, 1888, they…
1Opinion of the Court
The opinion of the court was delivered by
Horton, C. J.:
*753 taxation!338-
*752The only question presented in this case is, whether the lands known as the “Osage trust and diminished reserve lands” in this state are taxable after sale thereof by the United States to a purchaser paying one-fourth of the price of the land at the time of his purchase, and executing *753his notes to the United States for the remainder, in three annual payments, with interest thereon at the rate of 5 per cent, per annum. (1 Supp. Rev. Stat. U. S., 1874-1881, pp. 237, 529 ) By the act of admission of Kansas into the union, the…
2Cases cited8 opinions
- McGoon v. ScalesSupreme Court of the United States · 1870
- State v. EmmertSupreme Court of Kansas · 1878
- Commissioners Douglas County v. Union Pacific Railway Co.Supreme Court of Kansas · 1870
- Parker v. WinsorSupreme Court of Kansas · 1870
- Prescott v. BeebeSupreme Court of Kansas · 1876
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Olds v. Little Horse Creek Cattle Co.Wyoming Supreme Court · 1914
- ST., GROSS INC. TAX DIV. v. Pearson Constr. Co.Indiana Supreme Court · 1957
- Board of County Com'rs of Sedgwick County v. United StatesUnited States Court of Claims · 1952
- Washington Iron Works Co. v. County of KingWashington Supreme Court · 1898
- City of Cleveland Ohio v. BryanCleveland Police Court · 1901
1 more not listed; retrieve them via the Exa API.