Board of Commissioners v. Baldwin

The opinion of the court was delivered by

Brewer, J.:

The paramount question in this case is whether the lands described herein were subject to taxation. The facts are these: The lands were agricultural school lands. In 1876 they were sold to Haxtun and Baldwin under a time contract, one-eighth of the purchase-money being paid at the time of purchase, and the balance to be paid in seven annual payments. The first two annual payments were made, then the purchasers defaulted. Haxtun sold out his interest to Baldwin. The sale was thereafter, and in 1880, nominally canceled, the purchase bonds…