State ex rel. Sioux County v. Tucker
Nebraska Supreme Court
Error from the district court of Sioux county. Tried below before Kinkaid, J. Improvements owned by claimants on public lands held by virtue of filings made under the pre-emption, homestead, and timber culture laws of the United States are property subject to taxation. (Mo Williams v. Bridges, 7 Neb., 423; Brooks v. Hiatt, 13 Neb., 503; Carkins v. Anderson, 21 Neb., 364; Paxton Cattle Co. v. First Nat.
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Error from the district court of Sioux county. Tried below before Kinkaid, J. Improvements owned by claimants on public lands held by virtue of filings made under the pre-emption, homestead, and timber culture laws of the United States are property subject to taxation. (Mo Williams v. Bridges, 7 Neb., 423; Brooks v. Hiatt, 13 Neb., 503; Carkins v. Anderson, 21 Neb., 364; Paxton Cattle Co. v. First Nat. Bank, 21 Neb., 646.) Improvements owned by individuals, companies, and corporations on the school lands of the state of Nebraska, while the title to said lands remains in the state, are…
1Opinion of the Court
Irvine, C.
This action was begun in the district court for Sioux county, for the purpose of requiring the respondents, who were the assessors of the different precincts of that county, to include in .their assessment all improvements on land held by individuals under the pre-emption, homestead, and timber culture laws of the United States on which final, proof had not been made, and also all other improvements on government land within their precincts; and also to include in their assessment the interests of lessees and purchasers of school lands. The case was submitted by stipulation upon the…
2Cases cited7 opinions
- People v. ShearerCalifornia Supreme Court · 1866
- Hagenbuck v. ReedNebraska Supreme Court · 1873
- Paxton Cattle Co. v. First National BankNebraska Supreme Court · 1887
- Bellinger v. WhiteNebraska Supreme Court · 1877
- County of Washington v. FletcherNebraska Supreme Court · 1882
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Offutt Housing Company v. County of SarpyNebraska Supreme Court · 1955
- State National Bank v. City of MemphisTennessee Supreme Court · 1906
- Otter Tail Power Co. v. DegnanNorth Dakota Supreme Court · 1934
- Berks County v. Penn Ohio Steel Corp., Pennsylvania Court of Common Pleas, Berks County1952