Moriarty v. Boone County
Supreme Court of Iowa
Appeal from Boone District Court. Action iii equity to set aside the defendant Smith’s tax title to the N.W. jr of S.E. J, sec. 8, tp. 84, r. 27. The cause was submitted to the court upon the following agreed state*ment of facts: “That in December, 1862, the land in suit herein was a part of the public domain, and subject to preemption and homestead entry of tíre United States.
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Appeal from Boone District Court. Action iii equity to set aside the defendant Smith’s tax title to the N.W. jr of S.E. J, sec. 8, tp. 84, r. 27. The cause was submitted to the court upon the following agreed state*ment of facts: “That in December, 1862, the land in suit herein was a part of the public domain, and subject to preemption and homestead entry of tíre United States. That on July 15th, 1863, the plaintiff, being in every respect competent to take the benefit of the act of Congress, approved May 20, 1862, and having settled on the land in dispute in December, 1862, filed his…
1Opinion of the CourtDay, J.
The property of the United States is exempt from taxation. Government lands, entered or located, are not taxable for the year in which the entry or location was made. Revision, section 711. The land in question was sold for delinquent taxes of 1865 and 1866. The real question is, had the property, prior to the levy of the taxes for either of these years, ceased to be the property of the United States in such sense as to be liable for taxation?
The homestead act was approved May 20th, 1862. It provides that any citizen of the United States, or one who has filed his declaration of intention to…
2Cases cited4 opinions
- Iowa Homestead Co. v. Webster CountySupreme Court of Iowa · 1866
- Stockdale v. Treasurer of Webster CountySupreme Court of Iowa · 1861
- Cedar Rapids & Mo. R. R. v. Woodbury CountySupreme Court of Iowa · 1870
- Hazlett v. BurgeSupreme Court of Iowa · 1867
3Cited by1 opinion
- Campbell v. SpearsSupreme Court of Iowa · 1903