Cedar Rapids & Mo. R. R. v. County of Sac
Supreme Court of Iowa
Appeal from Sac District Court. Action in equity to restrain the collection of taxes levied for the year 1867, upon certain lands in the county of Sac. The lands formerly belonged to the plaintiff, The Cedar Eapids & Missouri Eiver E. Company, and have now been conveyed to the plaintiff, The Iowa Eailroad Land Company.
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Appeal from Sac District Court. Action in equity to restrain the collection of taxes levied for the year 1867, upon certain lands in the county of Sac. The lands formerly belonged to the plaintiff, The Cedar Eapids & Missouri Eiver E. Company, and have now been conveyed to the plaintiff, The Iowa Eailroad Land Company. The plaintiffs claim that the lands are not liable for the taxes . of that year, for the reason that they belonged to the State of Iowa until after the first day of January of that year. The defendants deny that they belonged to the State of Iowa until after the first day of…
1Opinion of the CourtAdams, J.
The lands in question and other lands were granted to the State of Iowa by act of Congress, approved May 15, 1856, entitled “ An act making a grant of lands to the State of Iowa in alternate sections, to aid in the construction of certain railroads in said State.” The act, among other things, provides as follows:
“Section 4. And be it further enacted, that the lands hereby granted to said State shall be disposed of by said State only in the manner following: that is to say, that a quantity of land not exceeding one hundred and twenty sections for each of said roads, and included in a…
2Cases cited2 opinions
- C. R. & M. R. R. v. Carroll Co.Supreme Court of Iowa · 1875
- Mattoon v. . YoungNew York Court of Appeals · 1871
3Cited by2 opinions
- Sullivan v. Van Kirk Land & Construction Co.Supreme Court of Alabama · 1899
- Hartman Steel Co. v. E. Hoag & SonSupreme Court of Iowa · 1897