McGregor & M. R. R. v. Brown
Supreme Court of Iowa
Appeal from Palo Alto Disiriot Court. Action in equity to enjoin the defendant, as treasurer of Palo Alto county, from placing certain lands of the plaintiff upon the tax list for the year 1871, and from collecting the taxes thereon for that year; and this, upon the ground that they were not subject to taxation for that year. A preliminary injunction was allowed.
Read the full summary
Appeal from Palo Alto Disiriot Court. Action in equity to enjoin the defendant, as treasurer of Palo Alto county, from placing certain lands of the plaintiff upon the tax list for the year 1871, and from collecting the taxes thereon for that year; and this, upon the ground that they were not subject to taxation for that year. A preliminary injunction was allowed. The defendant controverted certain facts, by his answer, and admitted others, not necessary to here set out, and claimed thereon that the lands were liable to taxation for the year 1871. Upon the final trial by the first method, the…
1Opinion of the CourtCole, J.
This is a controversy respecting the liability to taxation for 1871, of lands granted by the United States to' the State of Iowa, to aid in the construction of a line of railway from McGregor to Sioux City, and by the state granted to the plaintiff. There is some conflict or question as to when in law or fact the lands were earned by the plaintiff, so that under the acts of congress and the legislature the plaintiff became entitled to them. But there is no dispute or question that, as to the lands herein controversy, they were not patented to the State till March 8, 1871, nor by the State to…
2Cases cited3 opinions
- Goodrich v. BeamanSupreme Court of Iowa · 1873
- Iowa Falls & Sioux City R. R. v. Woodbury CountySupreme Court of Iowa · 1874
- Iowa Falls & Sioux City Ry. Co. v. Cherokee CountySupreme Court of Iowa · 1873
3Cited by9 opinions
- Litchfield v. County of WebsterSupreme Court of the United States · 1880
- Stryker v. Goodnow's AdministratorSupreme Court of the United States · 1887
- Sioux City & St. Paul Railroad v. United StatesSupreme Court of the United States · 1895
- Goodnow v. WellsSupreme Court of Iowa · 1885
- Knepper v. SandsSupreme Court of the United States · 1904
4 more not listed; retrieve them via the Exa API.