11 Iowa 577 | Iowa | 1861
The decision of this cause involves a construction of the latter part of the 5th subdivision of section 6, of the act of Congress admitting the State of Iowa into the Union, Avhich reads as follows : “ That the bounty lands granted, or hereafter to be granted, for military services during the late war, shall, while they continue to be held by the patentees or their heirs, remain • exempt from any tax laid by order or under the authority of the State, county or township, or for any other purpose, for the term of three years after the date of the patents respectively.” The plaintiff claims that as the assignee of certain'military bounty land warrants, issued under the several acts of Congress, (whether under such acts prior or subsequent to the date of the act admitting Iowa into the Union does not appear) for the sendees of the Avarrantees who were soldiers of the war of 1812; that he is entitled to hold certain lands within said county, entered by him with said warrants, as exempt from taxation for three years after the issuance of the patent therefor.
This act of Congress, and the. acceptance of the terms therein proposed by the State, is in the nature of a compact or agreement between the State and the Federal Government, in which the latter reserves to itself certain rights,
Judgment affirmed.