Chicago, Milwaukee & St. Paul Railway Co. v. Hemenway

This is the second appeal in this case. The opinion on the former appeal, reversing a decree of the court below, rendered in favor of plaintiff, will be found in 117 Iowa, 598. On reference to that opinion, it will be observed that the lands in controversy are part of a grant made by the general government to this State to aid in the construction of a. railway; the particular tract being within what *524is known as the “ indemnity limit.” It will also be observed that the sole matter at issue was whether such lands were taxable after being earned by the railway company, but before the issuance to…