Des Moines Navigation & Railroad v. County of Polk
Supreme Court of Iowa
Appeal from Polk District Court. This is an agreed ease submitted for the determination of the question, whether certain lands were taxable for the years 1857 and 1858, as the property of the Des Moines Navigation and Rail Road Company. By an act of Congress of the 8th August, 1846, certain lands were granted by the United, States to the State of Iowa, for the improvement of the navigation of the Des Moines river.
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Appeal from Polk District Court. This is an agreed ease submitted for the determination of the question, whether certain lands were taxable for the years 1857 and 1858, as the property of the Des Moines Navigation and Rail Road Company. By an act of Congress of the 8th August, 1846, certain lands were granted by the United, States to the State of Iowa, for the improvement of the navigation of the Des Moines river. This act contained provisions limiting and directing the times and proportions of the conveyance of the lands to the company, making this dependant upon the previous outlay of…
1Opinion of the CourtWoodward, J.
The question presented is, whether the lands in question, conveyed to the complainants by the State, in June 1858, were taxable for the usual state and county purposes, prior to the date of the conveyance.
The provision of the Code (section 455) exempts from taxation, “ the property of the United States and that of this State.” It-then becomes a question whether the lands were the property of the State, or of the petitioners. The complainant contends that these lands so appropriated and commonly called “ the River Lands ” were the property of the United States or of the State, until the…
2Cited by6 opinions
- Tallman v. Treasurer of Butler CountySupreme Court of Iowa · 1861
- Olds v. Little Horse Creek Cattle Co.Wyoming Supreme Court · 1914
- Northwestern States Portland Cement Co. v. Board of ReviewSupreme Court of Iowa · 1953
- Dalton v. BarronSupreme Court of Missouri · 1922
- Sully v. PoorbaughSupreme Court of Iowa · 1877
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