Idaho Irrigation Co. v. County of Lincoln
Idaho Supreme Court
APPEAL from the District Court of tbe Fourth Judicial District for Lincoln County. Hon. Edward A. Walters, Judge. Action to recover taxes paid under protest. Judgment for plaintiff.
Read the full summary
APPEAL from the District Court of tbe Fourth Judicial District for Lincoln County. Hon. Edward A. Walters, Judge. Action to recover taxes paid under protest. Judgment for plaintiff. The history, purpose and motive for the 1912 amendment to sec. 1644, Rev. Codes, may be found by reference to Spokane Ydlley Land & Water Co. v. Kootenai County, 199 Fed. 481, in which case exemption from taxes in Idaho was claimed for irrigation canals and water rights appurtenant thereto where the water was conveyed to and principally used within the state of Washington. Money paid under protest for taxes…
1Opinion of the CourtSullivan, C. J.
This action was begun by the Idaho Irrigation Company, a corporation engaged in the construction of irrigation works under the provisions of the act of Congress known as the Carey Act, and under the statutes of this state applicable to said act, to recover from Lincoln county the sum of $1,623.54, that being the first half of the taxes assessed against 69.25 miles of canal which form a part of the distributing system of the irrigation works constructed by plaintiff under a contract with the state of Idaho. The tax was paid under protest in writing, the treasurer, as tax collector, being…
2Cases cited5 opinions
- Spokane Valley Land & Water Co. v. Kootenai CountyDistrict Court, D. Idaho · 1912
- Idaho Irrigation Co. v. PewIdaho Supreme Court · 1914
- Shoup v. WillisIdaho Supreme Court · 1885
- Weiser, National Bank v. JeffreysIdaho Supreme Court · 1908
- Bengoechea v. Elmore CountyIdaho Supreme Court · 1913
3Cited by6 opinions
- Andrews v. North Side Canal Co.Idaho Supreme Court · 1932
- Hancock v. HallidayIdaho Supreme Court · 1943
- North Side Canal Co. v. Idaho Farms Co.Idaho Supreme Court · 1939
- United States v. Nez Perce CountyCourt of Appeals for the Ninth Circuit · 1938
- Asp v. Canyon CountyIdaho Supreme Court · 1927
1 more not listed; retrieve them via the Exa API.