State v. Central Pacific Railroad
Nevada Supreme Court
Appeal from the District Court of the State of Nevada, Lander ■ county. A. L. Fitzgerald, District‘Judge. The facts sufficiently appear in the opinion. I. The court erred in ordering judgment for respondent for the whole amount of the tax together with all of the statutory penalties added thereto.
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Appeal from the District Court of the State of Nevada, Lander ■ county. A. L. Fitzgerald, District‘Judge. The facts sufficiently appear in the opinion. I. The court erred in ordering judgment for respondent for the whole amount of the tax together with all of the statutory penalties added thereto. The taxes alleged to be due from appellant upon all of the property assessed, except upon the lands described upon the assessment roll, were all unconditionally tendered prior to the time when penalties could have been added, .and were subsequently paid upon written demand of tlie tax collector. A…
1Opinion of the Court
By the Court.
Belknap, C. J.:
This is an action for the recovery of delinquent taxes assessed against the real and personal property of the defendant situated in Lander county. Included in the list of assessed property is a large quantity of unsurveyed land. The principal question in the case is whether land of this character is taxable or not. These lands were acquired by the railroad company under acts of congress of July 1, 1862, and July 2, 1864. The act of July 2, 1864, provides as follows : “Sec. 21. That before any land granted by this act shall be conveyed to any company or party…
2Cases cited7 opinions
- Northern Pacific Railroad v. Traill CountySupreme Court of the United States · 1885
- Satterlee v. BlissCalifornia Supreme Court · 1869
- People v. RomeroCalifornia Supreme Court · 1861
- Boyd v. BurrelCalifornia Supreme Court · 1882
- Bonds v. HickmanCalifornia Supreme Court · 1866
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Peers v. ReedNevada Supreme Court · 1897
- Clearwater Timber Co. v. Shoshone CountyU.S. Circuit Court for the District of Idaho · 1907
- Commercial National Bank v. SchlitzCalifornia Court of Appeal · 1907
- State v. C. P. R. R. Co.Nevada Supreme Court · 1892
- State v. Central Pacific RailroadNevada Supreme Court · 1892