38 Neb. 56 | Neb. | 1893
This action was begun in the district court for Sioux county, for the purpose of requiring the respondents, who were the assessors of the different precincts of that county, to include in .their assessment all improvements on land held by individuals under the pre-emption, homestead, and timber culture laws of the United States on which final, proof had not been made, and also all other improvements on government land within their precincts; and also to include in their assessment the interests of lessees and purchasers of school lands. The case was submitted by stipulation upon the petition. The district court refused the writ, and the relator seeks to reverse the judgment.
Two questions are involved: First — Are improvements upon government lands, upon which final proof has not been made, subject to taxation? Second — Are the interests of purchasers and lessees of school lands subject to taxation?
The constitution, article 9, section 1, provides that “the 'legislature shall provide such revenue as may be needful by levying a tax by valuation so that every person and corporation shall pay a tax in proportion to the value of his, her, or its property and franchises, the value to be as•certained in such manner as the legislature shall direct.” Here we have the policy of our revenue laws declared by a command to the legislature to so enact that every person shall pay a tax in proportion to the value of his property. Section 2 provides that the property of the state, -counties, and municipal corporations shall be exempt from taxation, and that property used exclusively for agricultural and horticultural societies, for school, religious, cemetery, and charitable purposes, may be exempted. It also provides for deduction in the valuation of lands incumbered by public easements, of the depreciation caused by such easements, and the legislature is giyen power to exempt the increased value of land by live fences, fruit and forest trees. The general direction in section 1 for the payment of taxes in proportion to the value of all property, together with the expressed power of exempting certain property, found in section 2, implies very clearly an inhibition against ¿he exemption of any property not so specified.
2. Are the interests of lessees and purchasers of school lands subject to taxation? The principles already dis
In Hagenbuck v. Reed, 3 Neb., 17, the court held that, under the law as it then stood, school lands sold on credit were subject to taxation. In 1879 an act was passed reciting that such lands “have not been and are not now taxable,” and then providing for the repayment of taxes theretofore paid on such lands. This court held in Washington County v. Fletcher, 12 Neb., 356, that this act was constitutional, and that its effect was to relieve such lands
We think the district court erred in refusing the writ of mandamus prayed.
Reversed and remanded.