29 Iowa 247 | Iowa | 1870
The question in this case is, whether plaintiff had a taxable interest in these lands for the years 1868-9. In other words, whether they were exempt, as stiil belonging to the state, or United States.
We had occasion to collect and discuss several of the statutes, state and national, bearing upon the taxation of lands held under railroad grant acts, in the case of Iowa Homestead Co. v. Webster Co., 21 Iowa, 221; Dubuque & Pacific R. R. Co. v. Same, id. 235. And see the cases therein cited and the statutes therein set out and contained. With the construction there given and the views there expressed, we are still content; and, did the facts of this case bring it within those, we should have no hesitation in holding these lands taxable, or that plaintiffs had a taxar ble interest therein.
There, however, the lands in controversy had been set apart as belonging to the grant, and were susceptible of identification and were identified. In this case, according to the averments of the bill, and especially under the act of June 2, 1864, there was no such identification, nor was the same possible, at least until the departments had acted
It the petition is true, all this land was held in the same way, none of it identified or set apart; and if so, the demurrer was properly overruled.
Affirmed.