Commissioners Douglas County v. Union Pacific Railway Co.
Supreme Court of Kansas
Error from Douglas County. This action was brought by the railroad company to restrain the collection of taxes, levied for the years 1866 and 1867, on a quarter section of the 100,000 acres of land specified in the treaties with the Delaware tribe of Indians of May 80th, 1860, and of July 2d, 1861. [12 Stat. at L., 1177.] The patent granted, pursuant to the provisions of these treaties and the amendments, was not issued by the government until 1868. In the defense it was…
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Error from Douglas County. This action was brought by the railroad company to restrain the collection of taxes, levied for the years 1866 and 1867, on a quarter section of the 100,000 acres of land specified in the treaties with the Delaware tribe of Indians of May 80th, 1860, and of July 2d, 1861. [12 Stat. at L., 1177.] The patent granted, pursuant to the provisions of these treaties and the amendments, was not issued by the government until 1868. In the defense it was sought to be shown that although the legal title to the land did not pass until that time, yet that the railroad company…
1Opinion of the Court
*621By the Court,
Valentine, J.
The only question in this case which counsel desire to raise, or to have decided, is whether the northwest quarter of section number twenty-nine, township number twelve, range number twenty, in Douglas county, was subject to taxation for the years 1866 and 1867. This depends upon the question whether, at the time the land was assessed, the title to the .same had passed from the Indians and the Government of the United States to the Union Pacific Eailway Company.
If the title had passed, so that the land belonged to the railway company, it was taxable; but if the title…
2Cited by14 opinions
- Hudson v. Commiss'rs of Atchison CountySupreme Court of Kansas · 1873
- Payne v. Long-Bell Lumber Co.Supreme Court of Oklahoma · 1900
- Williams v. Board of County CommissionersSupreme Court of Kansas · 1911
- Brown ex rel. Branner v. ThomasSupreme Court of Kansas · 1887
- Board of Regents v. HamiltonSupreme Court of Kansas · 1882
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