Omaha daily bee., 1883-03-26
X u. p n

the ablest lawyers In this state tina
taxes oar be leg, lily collected on tb'
unpatented Union Pacific lands when
ever they are properly listed for taxa
ton In the respective counties where
they are Located. This opinion II
based upon the decision rendered BY
the United States supreme court In
the famous, or rather infamous Plat
case, whereby II was decreed that the
Union Pacific land grant mortgage
constitutes q disposal OF the Ian is ION.
d~itiunally donated, and, therefore the
lands cannot revert to the United
States for homestead entry under pro.
visions Of the Pacific railroad charter.
In other wards the supr, me court
holds that the land grant mortgage
has vested the title In the holders OF
the bond, who are temporarily the
Of the land. This, they hold,
constitutes o disposal just as much as
any bona ide sale, but whenever the
mortgage Is cancelled the land reverts
again to the Union Pacific. The issue
Of the patent to the road would there.
fore not be material, since the title
has already passed from the United
Statess by the act of congress making
the land grant and the acceptance by
the government of the road 9 com.
pleted In accordance with the oondi.
tions of its charter. Whether the
title Is temporarily vested In the land
grant bondholders or whether It
ultimately will be vested In the Union
Pacific Is immsterial. The land Is no
exempt from taxation, be
cause the United States has forever
addicted Its right and title to It. Act.
Ing upon this view of the case, the
commissioners Of Buffalo county de-
cided q few days ago to list the
45. 0C0 acres Of ~unpatented Union
lands In their county
Tor local taxation. When this
action was under discussion be.
lore the commissioners one of the
attorneys of the Union Pacific called
attention to the decision of the U.
). supreme court In the case OF Nc
Shane for Douglas county vs.. the
Union Pacific, in which 1t was held
hist the unpatented lands Of q rail-
road were not subject to taxation.
This decision was, however, rendered
Jour years before the "Platt" decision,
md doubtless had reference only to
unearned land grants or lands In
which the United States still held
title.
1t Is intimated that great pressure
will be brought upon the Buffalo
commissioners to revoke their
order placing the U. P. lands on the
assessment roll. It Is to be hoped
these efforts of tho tai. shirking
monopoly will not succeed.
If they car as they claim evade
their taxes legally until the patents
are Issued, let them establish this right
to tax exemption through the courts.
There will be no trouble In securing
an early decision, as all such cases
have precedence on the docket. Let
them II they dare risk q review by
by the U. s. Supreme court OF the
jug.handle fraud of Plat VS.. q. P.
Let the Issue be made and fought
out now. Thepeople of Nebraska aud
other states that have been carved up
by railroad land grants cannot afford
to bear these unequal burdens of tax.
alton until congress shall see fit to
afford them relief. Quite apart from
the rank injustice Of the thing, these
untaxed railroad lands are q serious
drawback to the development of our
state. They prevent the rapid settle.
ment of the section In which they are
located. Had the Union Pacific lands
in the Platte valley been subject to
taxation, they would long since have
been sold to thrifty settlers, and the
country north of the Platte would to.
day be more densely populated than
the region south of the Platte, on the
line Of the Burlington & Missouri
road, which has long since taken out
Its patents.