Iowa Railroad Land Co. v. Fitchpatrick
Supreme Court of Iowa
Appeal from Story District Court, Action to set aside a tax title for the- alleged reason the lands were not taxable for the years for which the taxes were levied. The lands constituted a part of the railroad grant, approved May 15th, 1856, and are situate within the six mile limit. Under the act of Congress and legislation of the State the- title thereto vested in the- Oeclar Rapids and Missouri River Railroad Co., and tlie plaintiff is its -grantee.
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Appeal from Story District Court, Action to set aside a tax title for the- alleged reason the lands were not taxable for the years for which the taxes were levied. The lands constituted a part of the railroad grant, approved May 15th, 1856, and are situate within the six mile limit. Under the act of Congress and legislation of the State the- title thereto vested in the- Oeclar Rapids and Missouri River Railroad Co., and tlie plaintiff is its -grantee. It is stated in tlie petition “ tliat the State of Iowa and the county of Story claimed said lands as swamp and overflowed lands, under the act…
1Opinion of the CourtSeevers, J.
i. taxation: Shoaaands: grant. The lands in controversy were not certified by the commissioner of the general land office until April, 1869. The great body of the lands inuring under the grant near these were certified at an earlier date.
It is ' beyond question that the lands had been earned, and were liable to taxation, in 1868 and 1869, in accordance with the rule established in Iowa Homestead Company v. Webster County, 21 Iowa, 221, and cases subsequent thereto, unless the lands had been reserved, and the title withheld by competent authority, for the purpose of adjusting conflicting…
2Cases cited1 opinion
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
3Cited by7 opinions
- Cheney v. Minidoka CountyIdaho Supreme Court · 1914
- Iowa Railroad Land Co. v. DavisSupreme Court of Iowa · 1897
- Davis v. MagounSupreme Court of Iowa · 1899
- Durham v. HussmanSupreme Court of Iowa · 1893
- Grant v. Iowa Railroad Land Co.Supreme Court of Iowa · 1880
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