History
  • No items yet
midpage
Iowa v. McFarland
110 U.S. 471
SCOTUS
1884
Check Treatment

*1 FIVE PER CENT. CASES.

Statement of Pacts.

FIVE PER CENT. CASES.

IOWA v. McFARLAND, Commissioner. v.

ILLINOIS McFARLAND, Commissioner.

ORIGINAL.

Argued November 1st, and 2d, 1883. Decided March 3d, 1884. Land,

Military Warrants —Five cent. Act. Under 3d, 1845, of 76, act March relating ch. to the admission of Iowa Union, into the or the April 18th, act 1818, of ch. for the of admission the State of Union, cent, Illinois inte which “five of the net n proceeds” public of lying State, within the and afterwards “sold Congress,” shall be reserved appropriated certain uses of the State, the State -not entitled to a percentage on the value of lands dis- by of posed the United States in satisfaction land warrants. These were filed in petitions this court each of the (cid:127)of Iowa and Illinois, at the relation of its governor, relying (cid:127)upon of an act of provision Congress to its relating admis- sion into the Union, was agreed five per (cid:127)cent, of the net of lands within the State, afterwards sold by should be Congress,” for cer- appropriated tain uses of the State; that the State contending was entitled thereby to five value, at the computed rate of one dollar and cents twenty-five per acre, lands dis- posed in satisfaction Congress warrants; for a writ of .praying mandamus to the Commissioner of the General Land Office,to him, compel accordance with section 456 of the Revised Statutes, to state an account be- tween the United States and the State, for the purpose the sum of ascertaining so due to and to transmit the account Comptroller Treasury his examination action, the end that that sum might allowed and paid by United States. provisions the acts of the, Congress, which peti- tioners relied were as follows:

The sixth section of the act of of March 3d, 1845, TERM, 1883. OCTOBER Facts.

Statement day same act supplemental contained, among into admitted Iowa *2 its for the State of legislature the to offered the propositions au- the if which, accepted and or rejection, acceptance the convention by the on legislature conferred thority be obligatory should State, the of Constitution the framed . following: the States, United the upon of all cent, sales of net proceeds the of That-five per “Fifth. or shall been have State, which said the within lands lying State, said of admission the and after from Congress by sold be be same, shall the incident expenses all the deducting after the said within canals and roads making public for appropriated the five Provided, That direct: may legislature the State, that condition on the are offered herein propositions foregoing con- of the powers virtue State, by said the of legislature the Constitution the framed the convention it by upon ferred with- ordinance, irrevocable an by State, provide, shall said the of shall said State the States, of consent the out the of soil the disposal the primary with interfere never States, any -regulations with nor United the by same bona soil to the in such title the securing for necessary find may on he imposed shall no tax ; and that thereof purchasers fide lands in no case States; and that of the property the ; than residents higher be taxed proprietors non-resident shall for be granted, hereafter granted, the and continue shall, while war, late the services .from exempt heirs, remain the patentees held by State, whether authority or under the order laid tax any for term other purpose, or any township, State, county, respect- date of patents, after and from three years Stat. ively.” 18th, 1818, of April act of Congress of the section sixth a form Territory Illinois to67, people enable admission State government,

Constitution the propo- among contained into Illinois which, Territory, convention offered sitions be obligatory should convention, if accepted following: FIVE PER CENT. CASES.

Statement oí Facts. That Third. net proceeds of the lands State, lying within such and which shall be sold from by Congress and after the first one day January, thousand hundred eight nineteen, after all deducting expensesincident to the same, shall be reserved for the viz.: purposes following, two-fifths to be disbursed, under the direction of Congress, roads making leading State; the residue to be appropriated, legislature of the State, for the encouragement learning, which one-sixth shall be part exclusively bestowed dr college university:” “jProvided always, That the four foregoing propositions, herein offered, are on the conditions that the convention of the said State shall provide, ordinance, an irrevocable without the consent of the United States, that every each tract land sold United States, thou-, from after the first day one January, sand hundred and eight nineteen, shall remain from exempt tax laid order or under authority whether for State, *3 or or other county township, whatever, for purpose the term of five from and years after the of sale. And day further, That lands granted, hereafter to be granted, services war, shall, late while continue to be held patentees or their heirs, remain as exempt, aforesaid, from all taxes, for the term of three' from years and after the date the patents and respectively; that all the lands belonging citizens of the United States, residing without the said State, shall never be taxed than lands higher belonging persons residing therein.” Sta't. 431. the act of By of March 2d, 1855, ch. 139, entitled: “ A.n Act to settle certain accounts between the States United and the State it Alabama,” was as enacted follows: “ That the commissioner of the general be, land office and he is hereby, required state an between the account United States' and the State Alabama, for the purpose ascertaining what' sum or sums of are due to said State, heretofore unsettled, n under the sixth section of act of March second, hun- eighteen dred and nineteen, for the admission of Alabama ; into the Union and that he be required include said account the several reservations under the various treaties with the Chickasaw, Choc- taw, and Creek Indians within the limits' of Alabama, and allow

m TERM, OCTOBER 1883. of Facts.

'Statement inas case of other thereon, centum five per State to said pay and 10 Stat. sales.” 630. 3d, An Act to 104, entitled of June the act By and the State States the United between accounts certain

settle follows: as was enacted other States,” and of Mississippi land office general the commissioner That 1. Sect. between an account to state hereby, required ishe be, and as- for the purpose of Mississippi the State and States State, here- to said are due of money sums sum what certaining State, and lands said account unsettled, on tofore as prescribed and settlement allowance, the same principle upon ‘ between certain accounts settle in the Act March, eighteen the second Alabama,.’approved and State in said to include he be required ; and that fifty-five and hundred treaties various with under the reservations the several account Mississippi, limits of Indians within Choctaw Chickasaw thereon, as in centum five per State said to the and pay and allow of one dollar at the value estimating sales, of other case acre. cents per and twenty-five an ac- state shall also commissioner the said That 2. “Sect. the other States each of between count to each State and pay shall allow .such principles, same per- all due, estimating found thus shall amount acre.” cents per twenty-five dollar at one reservations manent 11 Stat. had propo- accepted that the alleged Each petition' con- on its part and performed kept faithfully

sitions admission; that, prior act of in the forth set ditions *4 respectively, and 1857 1855 of acts of of passage dates cent, lying public sales cash five per been regu- had Mississippi and Alabama the States that so respectively, those States paid and periodically larly out accounts, growing unsettled no were there dates at those those admission for the acts of the clause eent. five of the per purchased for lands..entered-and Union, except into .1857 act that by and warrants; land military with Office, Land Commissioner the.General of the the duty PEE, FIVE CENT. CASES. 475

Statement Facts. when to do so, state an account required, between each States and the same of allowance as principles in the act of and that 1855, act it prescribed was his by duty, to state such an account for the upon proper application, pur-' what sum or sums of pose ascertaining theretofore money, unsettled under the act for the admission of the State into the were due to it on account of lands within the disposed or in the for, satisfac- tion land of, warrants issued redemption military United States for services! military

Each that petition alleged further in sale in this disposing public and other western States, two one for methods, adopted cash, the other for the of its war- redemption outstanding military rants or for a obligations, land, calling specific quantity issued to the soldiers who had enlisted and differ- served ent wars of the under statutes country, enacted advance of enlistments, as a for their compensation military services.

Each that petition the act of suggested 14th, 1848, August ch. 332, Stat. 180, land warrants were military made receiv- able, at the rate of acre for $1.25 the number of acres therein contained, payment lands sub- and that the act of ject private entry; March 22d, 1852, all Stat. land warrants, theretofore and thereafter were issued, made to whom assignable persons were issued, also made receivable from their assignees, at the rate aforesaid acre, 'of the payment lands located and taken under the laws of the up pre-emption United States.

Each further that the had petition been alleged allowed at stated and petitioner, proper periods; on sales for but cash, had been withheld on lands located with the sum so purchased warrants; with- held amounted to $881,006.60 the case of Iowa, $595,- 853.31 in Illinois; the casfe of the respondent, though had refused to state an account as formally requested, prayed for; and that the such an account was duty stating purely *5 TERM, OCTOBER

Statement Facts. - its character, no room for mandatory leaving ministerial and discretion in its his own perform-, the exercise judgment anee. a rule to show cause was these each of petitions

Upon The Commissioner of the General last term. at the granted an in the of a answer, filed nature re- at this term Land Office the facts stated rule, upon turn ito each admitting forth be- modified and the facts set explained by petition, to state the account for, he refused low, prayed alleging his refusal were these : that the grounds the act to the admis- That neither First. relating and 1857, nor the acts of 1865 the State into sion claim the State to a authorized percentage upon -the the United States to holders disposed warrants. had been estab-

Second. That the of those statutes meaning as between the lished, contemporaneous parties, by Office and Land the General continuous construction thereof by each transactions, in numerous and important their construc- as to existed, if one suggested question, tion. that be-

In the case of the State of the answer Iowa, alleged tween different settle- eleven 1858, August, July,' for the ments had been made in the Land Office General per- $580,- sum of due to the in all the centage covering in none of claim 710.49, which was the present suggested, amounts from time to time large although period within the State had been disposed warrants; such that this the United States to the holders of trans- construction all had governed contemporaneous practical actions with the nineteen States interested the statutory pro- vision under' that on consideration; 7th, September State of formal demand Iowa made a the Secretary Interior as the official of the then Commissioner superior the General Land to be now Office,, allowed percentage claimed; reason and that its demand was for the refused, stated to the Governor letter Secretary following of Iowa:

' PEE, CASES. .CENT. FIVE oí Facts.

Statement 20th, 1858. Interior, September *6 “Department the instant, in relation to of the 7th letter to your In reply clue centum, to be claimed five of allowance an application locations, I have the land warrant Iowa of State the 1847, to which you of the act state'that, opinion, in my honor can properly no distinction act, and that land refer, bounty those made under it and made under locations between made issued of warrants The location land laws. bounty other a sale constituting as is not considered of act the into the Iowa admitting act the by contemplated public the net proceeds of act That appropriated TJnion. and canals roads for. making public all of sales of from accruing net no proceeds being There State. the within five per of allowance warrants, the by locations been ap- as having be regarded cannot locations on such centum for by law. or provided propriated ThompsoN, Secretary. “J. Lowe, Iowa. P.E. Governor alleged further of Iowa of the State in case the answer The Iowa, of State the made by ever demand the only was this

that Interior Secretary State, upon other in accord- Office, Land the General of Commissioner of Iowa State that the set up; now claim ance with construction since, in sug- acquiesced practically had ever had confined its Interior, of Secretary gested statutes. in the for a change to Congress efforts applications that alleged the answer Illinois, State case In the of. differ- 1863, thirty-three September, November, from the sum all made, covering been had settlements ent $1,565.80, in 1863, made that $711,744.82, none only, reservations Indian was for to time during time from although' claim suggested, present amounts'of pub- large period years or more fifteen of by were disposed lic lands lying land warrants. to holders petitioner, denying concluded Each answer mandamus. writ to a entitled case, was view OCTOBER TERM, 1883. Opinion of the Court. William, Allen Mr. G. Thurman, Mr. M. Mr. JEvarts, Samuel Mr. B. P. Lowe Mr. Shallabarger, W. W. Wiltshire for petitioners.

Mr. M. L. on behalf of Woods the State of Alabama, also leave of court filed a brief for the petition. Mr. Solicitor-General opposing. G-ray

MR. Justice delivered of the court. opinion After the facts he continued : stating foregoing language, first each these cases be- question argued may stated thus: Is the under the made with shortly compact at the time of its admission into the cent; which “five net *7 within the and sold State, after such by Congress admission, shall be reserved and for the benefit of the State, appropriated entitled to a on the value of not sold percentage the by but cash, the United States disposed by in satisfaction of land warrants ? military

This is rendered the question sums of important by large involved, the fact that similar money by are stipulations contained in acts passed by Congress relating seventeen other western or southern States, with beginning 7 of the act § ch. 30th, 1802, for the admission April of the State of- Ohio into the Union. 2 Stat. 175. full consideration of the

Upon question, with the aid of the able of counsel, the arguments court is of that lands opinion the United disposed by satisfaction of warrants are not sold, the of the statutes meaning upon the petitioners rely.

A in the sale, sense of the is a ordinary word, transfer of for a fixed property or its price When money equivalent. or transferred or property is. as a compensation the service, or be said to property money may be. price but it can service; be said that hardly service is the or or price that the property money, or property money is sold to the the service. can person Nor it be performing said that the of an officer or soldier in the or pay army navy PER

FIVE CENT. CASES. 479 the Court. of.

Opinion him consideration sold of a by price him. paid by or other than current or

Land money, salary pay, granted by to a or naval person entering ser .government has been called a vice of country, always bounty; no a it is means because while gratuity, promise it is one of the considerations for which the soldier or grant it is service, sailor enters yet from clearly distinguishable or measured the time of service. For salary pay example, it held Lord Mansfield and the Court of Bench King’s master of an was entitled- though apprentice the act of Parliament of 2 & 3 Anne, 6, 17, to the § of his into the wages apprentice enlisting navy, yet appren tice’s share of and not to prize money himself, his belonged because-it was not but the master, of the crown. wages, 3Watts, Carsan v. Eades v. 350; 4 Doug. 1. Vandeput, Doug. like held has been Upon grounds, bounty money paid a States, town, city enlistment of a minor aas soldier, recent be war, and not to his father or master. him, Banks v. Co longed Mass. 169. See also nant, v. Allen, 497; Kelly Sprout, Alexander v. 2 Russ. & 35, 56, Wellington, Myl.

The learned counsel for the State of referred to General Iowa Circular Letter of to the June 8th, 1783, "Washington’s governors he insisted especially passage that the half and commutation pay promised by of the Confederation to the officers of the the war army, during “should Revolution, as it viewed, was, really *8 reasonable offered at time a when compensation- by Congress, had else to officers of the nothing give, army then services, to be it was the to means performed; only pre- vent a total dereliction of the it service; was a their part I be to hire; allowed it was the blood may say, price and of it is therefore more than common your a independency; it is a debt; honor; debt of it can be as a never considered nor be until it cancelled pension gratuity, fairly discharged.” But in the next he of “the very bounties paragraph many spoke “ of the soldiers received,” have besides the donation of lands.” OCTOBER TERM, 1883.

Opinion oí the Court. before ns is not question Avhetber the promise of a in land or bounty persons entering service is a contract for valuable consideration; (cid:127) but when whether, carried into effect, constitutes a sale by and it is government; clear that land quite granted by way of reward for services has never been in the treated, of the United legislation as upon but subject, sold, has been considered always as analogous in money paid a sum gross by way bounty. the resolution of By September 16th, 1TT6, the Congress Confederation resolved that dollars be twenty given ” to each officer and non-commissioned soldier private to serve enlisting and the'war, make “Congress ” provision to officers and granting soldiers in certain' “; such lands to be proportions provided States,” and any .necessary expenses them to be procuring borne the United States in the'same as the other proportion ,the Avar. 2 expenses Journals of Congress, 357.

The act 'of of December Virginia 20th, 1783, to cede the Northwest to the United Territory States, and the deed ces- sion of 1st, March Avere upon conditions: following so That ceded should be laid Territory out and formed into to be States, admitted members of the Federal Union. That, one hundred exceeding “A not quantity, fifty thousand this shall land, acres of allowed promised granted Clarke and to General his officers Rogers George soldiers. good That case the on the quantity southeast side of Ohio, Cumberland River, the waters of upon between River, which Green River and Tennessee have been reserved by for the establishment, Continental Virginia troops should, law Carolina from the North line further bearing upon the Cum- berland lands than was insufficient for expected, prove their legal bounties, the should be made to the said deficiency up troops be laid off between rivers good Scioto and Little Miami, side of the northwest the river Ohio, such propor- tions as have them been engaged laAVsof That Virginia. all the lands so ceded to territory the for or not reserved the before appropriated mentioned *9 481 CASES. PER CENT.

FIVE. of the Court. Opinion and soldiers of the officers inof bounties or disposed

purposes, for a common fund as considered shall be army, the American become as have States of the United of such benefit and the use federal alliance confederation become members or shall 427, Charters, 428. and Constitutions 1 States.” of the said Constitution, containing acts of re and have soldiers, habitually of land money grants “ the words bounties, bounty using of them peatedly spoken ” land; acres of hundred sixty and one of three months’ pay “” ” “ “ bounties; land lands; bounty military bounty ” “ “”(cid:127) hun of one bounty land; money bounty; ” “ ” “ land; ini of land; bounty dred and acres bounty sixty Acts land;” bounty.” “military “bounty right;” 1812, ch. 10, 2; 11th, ch. 1811, 24th, January of December § ch. 12th, 1812, 4, ch. 1812, 77; December 14, 6th, 12; May § 9, 2; ch. 28th, 1814, 673, 729, 788; 2 669, January Stat. 3; § § ch. 1814, 10th, ch. December 10th, 1814, 11,'§4; February ch. -97, 11th, 1847, 8, 96, 147; Stat. February §§3-5; 9 Stat. 28th, 1850, 85; See also 9; September § 21 How. Maxwell v. 228; Moore, v. 22 How. French Spencer, have never such of lands as grants sales, 185 spoken .They as sold. the lands or of granted of the acts for the admission of

The very provisions and Iowa into the are the foun- of Illinois claims now mark the distinction dation of the urged, clearly for lands sold money, between granted services. act, In the Illinois agreement part “ of the net the lands is that five and which shall be sold State, within such by Congress,” “to be under the direction disbursed,” be reserved,” “shall part roads rest State, making leading Congress, “ for the to be legislature appropriated,” And the conditions to be learning. among encouragement are: First. on the That every part performed sold the United States shall remain tract of land and each from after taxation from all State years exempt CX-Sl VOL. 1883; TERM, OCTOBER

Opinion Court. *10 “ Second. That the lands or bounty of sale.” granted, the day the late for services to be military hereafter granted, held continue to be the while war, shall, patentees “ from State taxation for three be heirs,” exempt years To hold the date after from and patents respectively.” ” “ “ included lands bounty lands sold by granted ” make two conditions contra- would these services for military “ sold for and each tract of land other; of each every dictory to be from State the United States” absolutely exempt lands were to five whereas taxation for military bounty years, held their heirs, be while patentees exempt only three not years. exceeding while it distinction; for, act manifests the same

The Iowa '“lands sold the United omits provision exempting ” it taxation, from State retains exempting provision ” “ from taxation lands for services ; military granted and it clause of the emphasizes meaning leading “ so as to sales,” therein the words of proposition, inserting “ cent, of net of sales of all read five public proceeds with the said have been or shall be State, which lying sold from and after the admission of said State, by Congress after all the incident to the shall be same, deducting expenses roads and canals within the said appropriated making public as the State, direct.” legislature may When each of these acts of lands sold by speaks Congress,” cent, net shall be reserved, and be “disbursed” or for the benefit of the “appropriated” State in which the land lies, has view sales in evidently from which sense, the United States receive ordinary pro- ceeds, into the out of shape money payable treasury, which the five be reserved and to the State; may and does not intend to include lands promised granted by the United States as a reward for service, for which is received into the treasury. nothing question depends the terms in which between the United upon' compact and not and each State is expressed, supposed equity not those terms to cases embraced within their fairly extending . meaning. CASES. CENT.

FIVE PER Opinion ol the Court. as a the re- nation, óf our existence

From the very beginning as a national treated has been object service of military ward national domain the- might justly use, and a public been new States have successively ‘As and lawfully applied. formed out of territory admitted reserved, have of admission the acts into the State, uses and other of.the public highways making public a twentieth net proceeds part United States. sold

within the afterwards State,- issued warrants But lands taken on military up the national object encourag- laws, general passed-for limited to and not service, any par- ing rewarding sold, for any ticular have no more been regarded *11 should the national value of'which government the portion taken are up, account to in the actually State which lands the or arsenals forts, for light-houses. than lands and used reserved n acts, of the the Some is reliance petitioners placed ch. 22d, 1852, March and 180, ch. 14th, 1848, Congress August are and are made land assignable, warrants 19, which military from his or either from receivable, original grantee made also dollar rate.of one at the for in payment assignee, of the United But the acre. cents promise and twenty-five per his entering at the time to the soldier is made is made of that execution promise, and the service, grant, in consideration to him, issued is when warrant no time, At that particular services then already performed. State designated nor even him, to land is transferred land, first which selection The be. which the land shall not the act, is to be taken up, it is where determines the State (cid:127) The warrant. holder but of government, new no and makes consideration, no receives new soldier, the warrant assigned when or promise grant, his assignee, himself located by or when it is actually time first it lies thereby in land and the State receives transaction, at never, stage any designated; from any person. into the treasury office, of the land receivers The fact that registers warrants, land locating services performing TERM, OCTOBER Opinion of the Court.

are authorized 2 of act of 1852 to demand and receive § for their from the services, holders of assignees such war- rants, same to which are compensation they entitled by law for lands for at cash, sales the rate of one dollar and cents has no acre,” to show twenty-five per tendency that the United under their agreement pay cent, State five of the net lands sold Con- cent, yalue are bound to five on the gress, pay have never and for which have sold, received they no money. acts of March and March 2d, 1855, 3d, 1857,

ch. 104, to be to the States on the requiring value of lands included in under reservations treaties with Indian had tribes, reference to lands only reserved Indians in such fact that treaties. The by stipulations words case of other sales are-used in of lands speaking reserved never been have so purpose, applied of in satisfaction of disposed warrants, far so as it us, has appears an inten- bearing, imply tion to exclude the latter from the class of lands sold, rather than to include them in this class.

That class of decisions of which United States v. Watkins, 97 U. S. is an example, which, an act of Congress, in case lands providing ceded to the territory United States, claimed under made grants previously by foreign and since governments should confirmed, be sold States before the or could confirmation, not be surveyed *12 the'claimant located, should be entitled to so much in lieu thereof, was held that granted by States to settlers thereon were rests included, the reasons that the claimant had been of so much of his deprived private the act of the United property by States, that the statutes m materia used the words pari sold or of.” Neither disposed of those reasons is to the cases before us. applicable

The conclusion to which the court is a con- brought, upon sideration of the of the statutes relied and of the language on, nature of to subjects accords with the they refer, contemporaneous uniform construction to them given 485 CENT. CASES. PER FIVE Miller, Field, JJ. Dissenting Opinion: them in with the duty putting officers charged the executive of their of the true a doubt meaning had the court If force. to be entitled would great construction this practical provisions, v. States 206; 12 Wheat. United v. Darby, Edwards weight. States v. 6 Pet. 29 Carolina, ; United North Bank State 48 v. ; 8 How. Smythe v. 1; Lapice, Pet. McDaniel, Surgett 760; 95 U. S. Moore, States v. 374; Wall. United Fiske, S. Co. v. United 99 U. 265; v. Pugh, States United Swift 691, 695. 105 U. S. States, claim lawful to against prove The failing petitioners the further to it becomes determine unnecessary mandamus whether the bar, at writ discussed question, cases. such is remedy an appropriate dismissed.

Petitions concurred with whom Me. Justice Millee, Justice He. Field, dissenting. if case, the court this concur in the

I not do judgment to court, declining can be called that judgment if it that had decides itsof jurisdiction, consider question relief. no case make the petitioners jurisdiction in a this court has much whether jurisdiction I doubt very United States to establish an. a State obligation suit by one of the a sum of by compelling the State money, to to pay an account to state States officers auditing a rule which court of the court the direction according him. may prescribe if further, but observe

I discuss this matter no no value its opinion beyond has no such court jurisdiction character and the the force of its weight argument concur in it. who judges under which that the acts of concedes opinion into the Illinois and Iowa were admitted If are of their compacts. provisions, acceptance the matter- a is due

less these provisions calling sanctity It is of a it is not me. instead contract compact perceptible were and the United not denied that capable did It is denied not contracting. opinion *13 486 OCTOBER TERM, Miller, Field,

Dissenting Opinion: JJ. contract. the case of the State of Taking Iowa, sixth section of the act for her admission, Statutes, 789, that, says in lieu of the submitted to propositions the con- Congress by vention of the which are Territory, rejected, following are offered propositions to the hereby of the State of legislature Iowa, if which, shall be on the accepted, United obligatory .States. were The They accepted. were the result propositions of a Ofitems negotiation, and others in that accepted rejected It was a fair negotiation. between bargain competent parties. The fifth item of this contract is as follows: That five of the net all sales of Fifth. within the said State, which have been or shall be sold from by Congress, State, after the admission of said after all deducting same, incident shall expenses be ap- for propriated roads and making public canals within said State, as the legislature Provided, direct: That the five fore- may going propositions herein offered are on the condition legislature the said State, virtue of the conferred powers convention which framed the Constitution of the State, said ordinance, shall an irrevocable provide by without the consent of the States, that the said State shall never inter- fere with the of the soil within the same primary disposal United States, nor with find neces- any regulations Congress may the title in sary such soil to the bona Ade securing purchasers thereof; and that no tax shall be on lands the imposed property and in no case shall non-resident proprietors be taxed than higher residents; and that granted or hereafter to be the late granted services shall, war while continue or to be held patentees heirs, remain order under the from tax laid or exempt State, whether for authority county, township, other for the term of from and after purpose, three years dates patents respectively. 3d, March “Approved 1845.” this contract is that the legal expression

Iowa has the to tax all the lands of the right government soon as the sells them. She have other may with of these lands rights regard disposal PER CASES.

FIVE CENT. Miller, Field, Dissenting JJ. Opinion: *14 in to title to or aliens instance, for as, States, regard corpora- tbe State. in tions unacceptable perpetuity that she no in interfer- consideration make Now, agrees of the soil or any with the disposal regulations ence primary that she tax no will non-resident for of purpose, Congress than she does lands she residents, in to said higher regard of the United no tax on the will property impose for services three for no tax on lands years granted for or of the either town- county the dates after patents, cent, to the be of there shall per ship purposes, within of of all the net sales public or shall be sold from and have been State which by Congress of after the admission the State. raised here is whether the word sales in this

The question act limited to sales made for or whether money, Congress in. the services of her lands used for payment are sold naval officers soldiers meaning statute.

It that a false seems has been made impression probable latter and it is these true that in bounties; some cases calling the service has been rendered, has where, granted after to the soldier or it is a sailor, and is gratuity bounty, in fact, not a sale within the of the statute. But the meaning land warrants these were 'issued under body statutes, large the men into service and which, calling prescribing in advance, declared that for so months’ compensation many in addition should, service to their cash they monthly payment, acres of receive so of their land, many according length service. much a

This was as which the part pay government to make for his as the services cash And to agreed payment. show that so considered a reference to it, to raise acts for the Mexican under which war, troops sales Iowa was is all that is largest part made, necessary.

The 9th section of that act, Stat. authorizes the sol- dier to at his a land hun- receive, warrant one option, dred to be located on acres, sixty any TERM, OCTOBER Miller, Field,

Dissenting Opinion : JJ. such be redeemable at $100; scrip scrip treasury and to bear interest at six government, per pleasure until annum paid. enacted that those land warrants should be also It was at the office received payment congressional at land, acre, rate $1.25 subdivision balance above value the land paying purchaser cash. 9 Stat. 332. warrant enacted that a And still later, person having pre- to a tract of land should be entitled to use any emption right at the rate of land warrant the same, such payment $1.25 acre. thus used in the . That freely might purchase *15 these warrants made were statute early public assign- be and it said that the able, safely years may largest part lands sold the land of the officers were public paid these land warrants.

Blackstone defines a be a sale to of property transmutation man from one to another in consideration of 2 some price.” And a 416. Kent sale is a contract for the Blackstone, says to transfer of from one another for valuable property person a,nd three are to its consideration, viz.: requisite validity, things the contract, which is the of the sold, the price, object thing Kent, consent of the and the contracting parties.” in refer- 'whether, there is And some controversy though not ence to the consideration is personal property, and sale” the use of the old “bargain money, phrase should be the consideration that land, never regard required a Bouvier’s Law Dictionary, exclusively money payment. .2 clause Sale. 6, be- it But was this'compact never surely contemplated that a' the State the Union and tween general government lands, and her securé if the could government dispose their full in other than valuable consideration money, price cent, of should five thus be out cheated that value she had a right expect. States made these-warrants equivalent the holders. these They gave purchase

FIVE PER CENT. CASES. Miller, Dissenting Field, Opinion: JJ.' them tbe equivalent purchasing power money quality the soldier negotiability, they a gave treas- option draft or a land he had warrant when ury rendered the service. It is the merest that where man quibble say a purchased a of the lands with one of quarter-section these warrants, land, had not sold him that at a dollar and a an acre. quarter

No can be attached to importance construction previous of the The amount in government. attracted no controversy attention until the of the location land warrants for service in the Mexican and the war, the Territories were not sub- to this five cent. ject As as 1858,when the locations early Mexican war claims were Governor thickest, Lowe of Iowa in a letter to asserted this Mr. Secre- right Thompson, of the after Interior. This tary act of immediately of the land commissioner to state making duty has been these accounts. The claim State ever urged by since, civil disastrous war; except .during period States. Senate law passed recognizing of other the claim justice ordering on but, the last a motion to recon- Congress, payment, during it was not'been acted on since. sider, tied has up I entertain no doubt well as moral legal obliga- tion of the United concerned pay have these sales which thus far withheld. me in this

Me. Justice Field with concurs opinion.

Case Details

Case Name: Iowa v. McFarland
Court Name: Supreme Court of the United States
Date Published: Mar 3, 1884
Citation: 110 U.S. 471
Court Abbreviation: SCOTUS
AI-generated responses must be verified and are not legal advice.