Cedar Rapids & Mo. R. R. v. Woodbury County
Supreme Court of Iowa
Appeal from Woodbury District Court. Tuesday, July 26. In equity. — -The petition (filed in March, 1869), seeks to set aside a tax sale of a large body of lands held and owned by plaintiff, said sale being for the taxes of 18(59, and also to have declared invalid and without authority the taxes levied thereon for the year 1869. Of these lands, 480 acres are held under the act of congress of May 15, 1856. Rev., p. 916. By far the larger portion, however (say 40,000 acres),…
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Appeal from Woodbury District Court. Tuesday, July 26. In equity. — -The petition (filed in March, 1869), seeks to set aside a tax sale of a large body of lands held and owned by plaintiff, said sale being for the taxes of 18(59, and also to have declared invalid and without authority the taxes levied thereon for the year 1869. Of these lands, 480 acres are held under the act of congress of May 15, 1856. Rev., p. 916. By far the larger portion, however (say 40,000 acres), are claimed and held under the act of June 2, 1864. U. S. Statutes, 1863-4, p. 96. Plaintiff claims that these lands were…
1Opinion of the CourtWright, J.
The question in this case is, whether plaintiff had a taxable interest in these lands for the years 1868-9. In other words, whether they were exempt, as stiil belonging to the state, or United States.
We had occasion to collect and discuss several of the statutes, state and national, bearing upon the taxation of lands held under railroad grant acts, in the case of Iowa Homestead Co. v. Webster Co., 21 Iowa, 221; Dubuque & Pacific R. R. Co. v. Same, id. 235. And see the cases therein cited and the statutes therein set out and contained. With the construction there given and the views there…
2Cases cited1 opinion
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
3Cited by5 opinions
- C. R. & M. R. R. v. Carroll Co.Supreme Court of Iowa · 1875
- Iowa Railroad Land v. Story CountySupreme Court of Iowa · 1872
- Grant v. Iowa Railroad Land Co.Supreme Court of Iowa · 1880
- Moriarty v. Boone CountySupreme Court of Iowa · 1874
- C. R. & M. R. R. v. Carroll Co.Supreme Court of Iowa · 1875