42 Minn. 312 | Minn. | 1890
The defendant above named' resists the entry of judgment in proceedings to enforce the collection of taxes remaining delinquent against certain real property, upon the ground that the same is public land, belonging to the general government, and therefore not taxable. Organic Act, § 6; Gen. St. 1878, c. 11, § 5, subd. 3. The finding of fact discloses that on or about April 23, 1886, prior to the assessment and levy of the tax involved, defendant made and filed with the officers of the proper local land-office the so-called “final proof,” as a pre-emption claimant, under the laws of the United States, to the land in dispute, paid to said officers the requisite amount of money for the same, and that there was then issued and delivered to him the usual final receipt or certificate of entry; that thereafter, about January 1, 1888, said proof .and proceedings thereunder were
Lands purchased of the general government, and paid for, are the property of the purchaser, and will descend to his heirs as real estate, upon the issuance of the final certificate. Technically, at law, the fee may be in the United States, but the equitable estate is with the purchaser. Carroll v. Safford, 3 How. 441, 450. Lands cease to be • public when entered at the local offices, and a certificate of entry has been given. The government agrees to issue a patent as soon as it can, and in the mean time holds the naked legal fee in trust for the purchaser, who has the equitable title. Witherspoon v. Duncan, 4 Wall. 210. Lands sold by the United States may be taxed before it has parted with the legal title by issuing a patent, and this doctrine is applicable to cases where the right to the patent is complete, and the equitable title is fully vested in the party, without anything more to be paid, or any act to be done going to the foundation of his right. Railway Co. v. Prescott, 16 Wall. 603; Railway Co. v. McShane, 22 Wall. 444. See, also, to the same effect, Wisconsin Cent. R. Co. v. Taylor County, 52 Wis. 37, (8 N. W. Rep. 833;) Farnham v. Sherry, 71 Wis. 568, (37 N. W. Rep. 577;) Iowa Railroad Land Co. v. Fitchpatrick, 52 Iowa, 244, (3 N. W. Rep. 40;) Cent. Pac. R. Co. v. Howard, 52 Cal. 227; Mundee v. Freeman, 23 Fla. 529, 3 South. Rep. 153.
The respondent concedes the law to be as stated above, but argues that because the entry is suspended and further proof required, the land is still public and non-taxable; but this position cannot be sustained. The defendant has complied with the law in all respects, except in the matter of proof. That submitted was held sufficient but irregularly made. He has paid his money, and to him has been
The case is remanded to the district court, with instructions to enter judgment against the tract in question, with interest, penalties, and costs, as by law provided.