Biennial Report and Opinions

Biennial Report and Opinions

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1904 edition. Excerpt: ...shall be subject to taxation in the manner provided by law," and section 3057 provides that the terms "real prop'ert y " and "land," wherever used in the laws of this State, shall, for the purposes of assessment and taxation, be held to mean and include not only the land itself, whether laid out in town lofs, or Otherwise, with all things contained therein, but also all the buildings, structures, improvements, trees, and other fixtures of whatever kind thereon, and all rights and privileges belonging or in any way appertaining thereto." Those sections are broad enough to include the interest in land owned by a person who has entered the same pursuant to theland laws of the United States, although patent has not issued to him. In the case of 109 United States, above cited, the court says: "Until the patent is issued the purchaser has not the legal title, but having made his entry of the land and paid for it, the Government can no more dispose of the land to another person than if the patent had been issued. The final certificate obtained, on the payment of the money, is as binding on the Government as the patent." The rule appears to be well settled that landsvare taxable as soon as the applicant has done everything required to entitle him to a patent, and the receiver's final receipt having issued is evidence that the applicant has done, or at least attempted to do, everything required to entitle him to a patent.-' I find no authorities upon the question of the assessment of lands upon which the patent is delayed by reason of questions raised by the department and of demand for additional proof if the papers have come from the local ofiice to the general land office more

Product details

  • Paperback | 226 pages
  • 189 x 246 x 12mm | 413g
  • United States
  • English
  • black & white illustrations
  • 1236857860
  • 9781236857866