Legal Opinion

Colorado Co. v. Commissioners

Supreme Court of the United States

Decided October 15, 1877PublishedCited by 10 opinions

Error to tbe Supreme Court of the Territory of Colorado. This suit was brought by tbe plaintiff in error in the District Court within and for the county of Pueblo, to recover taxes paid by it under protest, July 1, 1874, which had been assessed for the year 1873, on certain lands situate in that county. The judgment rendered in its favor by that court having been reversed by the Supreme Court of the Territory, the cause was removed here by writ of error.

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Error to tbe Supreme Court of the Territory of Colorado. This suit was brought by tbe plaintiff in error in the District Court within and for the county of Pueblo, to recover taxes paid by it under protest, July 1, 1874, which had been assessed for the year 1873, on certain lands situate in that county. The judgment rendered in its favor by that court having been reversed by the Supreme Court of the Territory, the cause was removed here by writ of error. Manuel Armijo,' governor of New Mexico, granted, Dec. 1, 1843, to Gervacio Nolan, lands in a part of that province, now constituting Pueblo…

1Opinion of the CourtJustice Miller

This is a writ of error to the Supreme Court of the Territory of Colorado, to bring up a judgment holding a large body of real estate owned by plaintiffs liable to taxation under the laws of that Territory.

The'ground on which the exemption from taxation is asserted is that the United States retains such an interest in the land that it cannot be taxed under the authority of that Territory; and we are of opinion that the claim is well founded.

In the year 1843, Governor Armijo, of New Mexico, made a grant of land to Gervacio Nolan, bounded by monuments and natural objects, containing about five…

2Cases cited1 opinion

  1. Railway Co. v. PrescottSupreme Court of the United States · 1873

3Cited by10 opinions

  1. S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
  2. Irwin v. WrightSupreme Court of the United States · 1922
  3. Lyons v. Grand Lodge of Knights of PythiasSupreme Court of North Carolina · 1916
  4. Colorado Company v. CommissionersSupreme Court of the United States · 1877
  5. Delinquent Tax-List v. Territory of ArizonaArizona Supreme Court · 1894

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