Twin Falls Salmon River Land & Water Co. v. Twin Falls County
District Court, D. Idaho
In Equity. Suit by the Twin Falls Salmon River Land & Water Company against Twin Falls County, Idaho, W. J. Young, Treasurer, and E. J. Finch, Auditor and Trustee, of said county. On rehearing.
1Opinion of the Court
DIETRICH, District Judge.
Broadly speaking, the question is of how far the property embraced in a Carey Act irrigation system is exempt from taxation under the Idaho statutes. The complaint was appafently framed upon the theory that the plaintiff had sold water rights up to the full capacity of its system prior to the making of the assessment, and that therefore it retained no taxable interest, and such was the theory upon which the case was originally submitted. Indeed, until recently, if I am not misinformed, die rule in actual practice has been generally recognized both by Carey Act…
2Cases cited5 opinions
- Hard v. Boise City Irrigation & Land Co.Idaho Supreme Court · 1904
- Wilterding v. GreenIdaho Supreme Court · 1896
- Spokane Valley Land & Water Co. v. Kootenai CountyDistrict Court, D. Idaho · 1912
- Shelby v. Farmers' Co-operative Ditch Co.Idaho Supreme Court · 1905
- Bardsly v. Boise Irrigation & Land Co.Idaho Supreme Court · 1901
3Cited by1 opinion
- Andrews v. North Side Canal Co.Idaho Supreme Court · 1932