Board of County Commissioners v. Central Colorado Improvement Co.
Supreme Court of Colorado
Appeal from District Court, Pueblo County. This was an action in assumpsit, against the appellant, to recover back $2,628.86 paid under protest by the appellees, on the 1st of July, 1874, as taxes for the year 1873. The cause was submitted upon an agreed statement of facts substantially as follows: On the 1st day of December, A. D. 1843, Governor Manuel Armijo, being then civil and military governor of Mexico, granted to one Gervacio Nolan the following described and bounded…
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Appeal from District Court, Pueblo County. This was an action in assumpsit, against the appellant, to recover back $2,628.86 paid under protest by the appellees, on the 1st of July, 1874, as taxes for the year 1873. The cause was submitted upon an agreed statement of facts substantially as follows: On the 1st day of December, A. D. 1843, Governor Manuel Armijo, being then civil and military governor of Mexico, granted to one Gervacio Nolan the following described and bounded tract of land, to-wit: Beginning at a point one and a half leagues below the mouth of the river St. Charles, on the…
1Opinion of the CourtHallett, C. J.
The question to be determined in this case is, whether the land upon which the, tax was levied was, at the date of the levy, the property of the United States, and therefore exempt from taxation. It appears that a very large tract of land, including that taxed, was, in the year 1843, granted by the Mexican government to G-ervacio Nolan, and that our government subsequently acquired dominion of the country in which that tract is located, now a portion of the county of Pueblo. In the treaty of Guadaloupe Hidalgo (9 Stat. at Large, 929), titles existing under Mexican law were recognized, and it…
2Cases cited7 opinions
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Railway Co. v. PrescottSupreme Court of the United States · 1873
- Fremont v. United StatesSupreme Court of the United States · 1855
- United States v. VallejoSupreme Court of the United States · 1862
- Whitney v. GundersonWisconsin Supreme Court · 1872
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3Cited by1 opinion
- American Water Development, Inc. v. City of AlamosaSupreme Court of Colorado · 1994