Iowa Falls & Sioux City R. R. v. Woodbury County
Supreme Court of Iowa
Ajopedl from Woodbury District Court. This action is brought by the plaintiff to enjoin the Treasurer of Woodbury County from selling certain lands belonging to the plaintiff, situated within the county, for taxes levied thereon for the years 1869, 1870 and. 1871, on the alleged ground that such lands were not subject to taxation for those years. A temporary writ of injunction was issued, which, on final hearing, was made perpetual. The defendants appeal.
1Opinion of the Court
Miller, Oil J., ■ „ Am railroad lands. — The plaintiff acquired its title to the lands in question under the Act of Congress of May 15, 1856, and the Act of the General Assembly of the State of l0-wa, of April 1868, being Chapter 124 of the Laws of that year. The lands were patented to the plaintiff by the State of Iowa under the last named Act, on the 5th day of July, 1871. The plaintiff, therefore, claims that its lands were not taxable until the year 1872; that they were the property of the State until conveyed to plaintiff, and as such were not subject to taxation.
On the part of…
2Cited by5 opinions
- Stryker v. Goodnow's AdministratorSupreme Court of the United States · 1887
- McGregor & M. R. R. v. BrownSupreme Court of Iowa · 1874
- Sioux City & St. Paul R. v. County of OsceolaSupreme Court of Iowa · 1876
- Chicago, Milwaukee & St. Paul R'y Co. v. HemenwaySupreme Court of Iowa · 1902
- I. F. & S. C. R. Co. v. Plymouth Co.Supreme Court of Iowa · 1875