Railroad Co. v. Commissioners
Supreme Court of the United States
Error to the Circuit Court of the United States for the District of Nebraska. The facts are stated in the opinion of the court.
1Opinion of the CourtChief Justice Waite
This was a suit to recover back taxes for the years 1870 and 1871, paid by the Union Pacific Railroad Company upon certain lands in Dodge County, Nebraska. The lands were among those granted by Congress to the company to aid in the construction of its railroad (12 Stat. 489}, but the patents were withheld until after the taxes had beeii paid, by reason of the joint resolution of Congress “ for the protection of the interests of the United States in the Union Pacific Railroad Company, the Central Pacific Railroad Company, and for other purposes,” approved April 10, 1869. 16 Stat. 56.
The lands…
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