The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1881-07-14
DAILY iNfELLIGENCER.
Thursday, July Ia. 1881.
OF RAILRoADLANDs.

of that county or Q subject interesting
to tsxpay ers of the whole Territory:
l have examined the question sub
misted to me by your honorable body.
on the Alb inst. as 10 whether or not
land granted 10 the Northern Pacific
Railway Company. by act of 1864.
within the limits Of Whitman county,
are subject to taxation, or were so sub
ject at the beginning of the fiscal year,
to wit; April LIST. at IL o'clock. m.
Sec. 4 of the act of the Legislative
Assembly, approved Nov. 14th. 1879.
provides that each tax payer shall fur
nish the county assess r list, under
oath. of all real and personal property
owned by him or under his control at
IL o'clock m. of the 1st day of April of
each year.
Sec. Q Of said act provides that it
shall be the duty of the county asses
sor. between the first Monday of April
and the first Monday of July. in each
year, to ascertain the names of ell tax
able inhabitants in his county, and
all the taxable property, subject
to taxation, snd must assess said pro-
perty to the persons who own. claim.
have possession or control thereof, on
the first Monday of April, at II o'clock
N. of that day.
This and the preceding section mem
toned fixes the time when property,
both real and personal, becomes liable
to taxation in each year. Ownershi p
at the time specified by q person. body
or corporation, liable to pay taxes for
State, Territory or municipal purposes,
at the time specified, is an essential in
grediGnt OF the power of taxation.
Lands of the United States are not
subject to taxation. Eor can they be so
made by any claim of ownership or
control, and the only inquiry necessary
to make tor the purposes of this inquiry
is whether the United States have
parted with the title to these lands to
the Northern Pacific Railroad Company
prior to the date mentioned. Either
the government must have parted with
the title to the company or the COM
pany must at least haye done, prior to
the date specified. every act required
them by the act Of July I'd. 1864, to
entitle them to patent to the lands in
question.
Tho act of Congress of July Cd, 1874,
granting lands of the United States to
aid in the construction of the Northern
Pacific Railway, provides.
LIST. That the said company shall con
struct said road, of certain and speci-
fed character. within specified time.
I'd. That the Government should pass
upon the sufficiency Of the compliance
of the compaDy.with the requirement
Of the act of Congress comforting the
grant before title to the land in cues.
ton should pass from the Government
to the company.
Congress reserving the right in said
grant TO pass such further legislation
as may be necessary to effect speedy
completion of said road. And it ID
further provided by said grant that al
fast as sections of twenty fiye miles Of
said road is completed, in accordance
with the conditions of said grant, che
President shall appoint commissioner
to examine said road and certify wheth
or the same has been completed in &C
cordsnce with said act of July, 1864.
1t is also provided by act of JUL
31st, 1875. that before any lands grant
ed to any railroad company shall b.
conveyed to such company, such com
pany, unless they shall be exempt from
the payment of such expenses by law
shall first pay into the treasury of the
United States the cost of surveying
selecting and conveying the same K
said company. or to the persons en-
titled thereto.
These are believed to be the condi-
tons precedent to such title in the
railroad companies, as would make tn.
lands subject to taxation.
This doctrine is held by the Score
tary of the Interior. In case involv'
ing the same question as to the land.
of the Southern Pacific Railroad, de.
cided Feb Goth. 1874, and reported il
Cops Land O'oner for April, of thai
year. p 4; it is there held that the
company are not exempt from these
conditions of their grant, and that no
patents should issue confirming the
title Of lands to any company until
such costs and expenses are paid, and
that the supplemental conditions EN-.
braced In the act of 1875 referred to
all grants of land in aid of railroad
companies. and il will be seen, upon
examination of the grant in question
and the grant to the Northern Pacific
Co, that the language used on this sub,
iect is identical.
In the case of Railway Co. VS. Pres
cor, the supreme court held that land.
granted 70 q railway company ought to
be taxed before the patent is issued
but il is understood that this principle
Is only applicable where the right tc
the patent is complete and an equitable
title fully vested in the party without
anything to be done or paid or per-
formed as conditions precedent &c the
issue Of patent.
IL n different doctrine was intended
to be promulgated it was oyerruled in
the case OF the Railway Co VS. Nc.
Shane, 22d Wallace, p. 444. where il
10 held that full compliance with ali
the conditions Of the grant are neces-
sary to create such an Interest in the
company as will render ;SSc lsnds &C
granted subject TO taxation, bu. that
where patent mas issued the cuuri
would not review the ministerial acts Of
the officer whose duty it was to deter
mine whsn the title could legally pas
from the government to the eompans
and that If title has passed and sse