Litchfield v. County of Webster
Supreme Court of the United States
Appeals from tbe Circuit Court of tbe United States for the District of Iowa. Litchfield filed, Sept. 29,1878, his bill of complaint against tbe county of Webster, Iowa, and Hutchinson, its treasurer, seeking to enjoin the collection of the taxes levied for 1859; 1860, 1861, 1862, 1863, 1864, 1865, and 1866 on lands whereof be claimed to be the owner.
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Appeals from tbe Circuit Court of tbe United States for the District of Iowa. Litchfield filed, Sept. 29,1878, his bill of complaint against tbe county of Webster, Iowa, and Hutchinson, its treasurer, seeking to enjoin the collection of the taxes levied for 1859; 1860, 1861, 1862, 1863, 1864, 1865, and 1866 on lands whereof be claimed to be the owner. They amount to 32,602TyT acres, and are situate in that county in tbe alternate odd-numbered sections, within five miles of that part of the Des Moines River which is above the Raccoon Fork.. The principal of the taxes, when the case was…
1Opinion of the CourtChief Justice Waite
The primary question to be decided in this case is as to the time when the lands which passed to the bona fide pur- ' chasers from the State of Iowa under the joint resolution of Congress approved March 2, 1861 (12 Stat. 251), became taxable by the laws of the State. The controversy is about taxes assessed for the years 1859,1860,1861,1862,1863, 1864, 1865, and 1866.
The facts affecting the title are fully stated in Wolsey v. Chapman (supra, p. 755), where we held, following the principles settled in Dubuque & Pacific Railroad Co. v. Litchfield (23 How. 66), Wolcott v. Des Moines Company (5…
2Cases cited8 opinions
- Dubuque & Pacific Railroad v. LitchfieldSupreme Court of the United States · 1860
- Wolcott v. Des Moines Co.Supreme Court of the United States · 1867
- Homestead Company v. Valley RailroadSupreme Court of the United States · 1873
- Williams v. BakerSupreme Court of the United States · 1873
- Litchfield v. County of HamiltonSupreme Court of Iowa · 1874
3 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
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- Billings v. United StatesSupreme Court of the United States · 1914
- Pennoyer v. McConnaughySupreme Court of the United States · 1891
- United States v. Midwest Oil Co.Supreme Court of the United States · 1915
- Tindal v. WesleySupreme Court of the United States · 1897
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