Empire Land & Canal Co. v. County Treasurer

This ivas a suit in equity brought by the plaintiff in error to restrain defendants, from making sale of its irrigating canal for taxes assessed against it in the years 1887, ’88 and ’89, and for a decree ordering the cancellation of taxes so assessed; also declaring such canal exempt from taxation, etc. The complaint is quite lengthy, but not unnecessarily so, it being important to show the complete status, methods, objects and intentions of the plaintiff corporation.

The right to exemption, in the complaint and in argument, is based upon sec. III. of art. 10 of the state constitution, as…