12 Kan. 124 | Kan. | 1873
The opinion of the court was delivered by
This was an action by plaintiff in error to restrain the defendant from selling certain lands for nonpaypayment of taxes for the year 1871. The petition alleges that the plaintiff oavus the lands, that they were not subject to taxation for the year 1871, that the county authorities illegally levied taxes upon them for that year, and that the defendant as county treasurer is about to( sell them for nonpayment of those taxes. A demurrer to this petition was sustained by the district court.
The demurrer admits that the allegations of the petition are true — admits that the railroad company is the owner of the land, that the land Avas not subject to taxation for the year 1871, and that the defendant was nevertheless attempting to sell for nonpayment of taxes levied for that year. Of course, if the company owns the lands, it is the party in interest, and entitled to bring this action; and if the land
That the allegation of ownership, is the statement of a fact, will hardly be questioned: Swan’s Pleadings, 156; Hume v. Watt, 5 Kas., 40. It seems to us also that the allegation that the land was not subject to taxation for the year 1871, must be held to b.e sufficient as against a demurrer, however much it may be liable to attack by motion: Swan’s Pl., 150, 158; Seney’s Code, 102, note e; Piatt v. Piatt, 3 Law Gaz., 140; Meagher v. Morgan, 3 Kas., 372; Marley v. Smith, 4 Kas., 183. The demurrer therefore should have been overruled, unless the other allegations in the petition so far limit and qualify these general statements as to show, eithér that the plaintiff does not own these lands, or that they wer.e really subject to taxation for that year. On examining the petition we find that it alleges that the plaintiff “received said lands by virtue of the law of congress approved March 3d, 1863, being an act entitled ’an act for a grant of lands to the state of Kansas in alternate sections to aid in the construction of certain railroads and telegraphs in said state,’ and the act of the state of Kansas approved February 9th 1864, being. an act entitled ’an act to accept a grant of lands made to the state of Kansas by the congress of the United States to aid in the construction of certain railroads and telegraphs in said state, and to apply the same to the construction of such roads and telegraphs,’ and by virtue of the treaty between the U. S. and the Great and Little Osage Indians, concluded September 29th 1865, and proclaimed January 21st, 1867, and by virtue of the construction by the plaintiff of its railroad and telegraph through said lands to the south line of the state of Kansas; and the plaintiff says that it did not
The judgment of the district court will therefore be reversed, and the case remanded for further proceedings.