The morning call., 1893-08-22
SETTLERS TAXES.
Register SEleehan Gives
an Opinion.
LAND MUST BE PROVED UP.
1t Is Only When Full Title Is OBJ
tanned That Lands Filed Upon
May Be Taxed.
LAND MUST BE PROVED UP.

As to when public lands FL ed upon by
settlers are taxable. Register John F. Shee-
han of the United States land office in
II. Herring of Los Gatos. with an ably pre-
pared resume of the subject by James +.
Stuart. the veteran land attorney.
Mr.. Herring complained that the Asses
sor of Santa Cruz County levied last year
upon the quarter section flied upon by W.
S. Herring taxes for two years, though at
the lime the land was not even proved up,
and he called Register Sheehan's attention
to the words of the compact contained in
the admission act.
According to that compact. as decided
in 5S California 146, mo portion of the
public lands OF the United States can be
taxed" and LAND which has been such
can be taxed only when patent has been
granted. or when the private proprietor
has acquired perfect equity"
Mr.. Stuart has carefully looked ND the
law. He refers also to two opinions of the
Commissioned OF the General Land Office
as To taxes upon homestead entries. These
opinions may be found in Copp's Land
Owner" volume .. pages 115 and 14S
To extract from Register Sheehan's re-
plv to Mr.. Herring:
Lands OF pre-emptor and homestead
claimant cannot be taxed until final
entry is made. The final entry OF a pre-
emptor ls made by his proving up lis
claim and paying for the land
and obtaining his final receipt for said
payment from the Receiver of the land
Office. Then the land is his, and can be
taxed. Until the pre-emptor pays
for the land he has no right or title TO the
! land but what the Government can divest
IN n nv rxyf flnn Ion fnr
public use or by granting it to others.
The final entry of a homestead
claimant is made by committing his pre-
lmlnary entry into cash entry and pay
ing for the land, and thus obtaining his
hnal land-Office receipt in the same man
ner as pre-emptor, or by living on the
land the full term OF five years required by
the homestead laws, and then proving up
his claim. Then the land Is bis. and can be
! taxed"
The authorities mentioned ed in support of
these positions are legion. and in the ab-
sence OF any Supreme Court decision
direct, one in the case of a railroad CON-
pany is quoted as follows:
WI nile we recognize the doctrine here
tofoIe laid down by this court that lands
sold by the United States may DE taxed be-
fore they have parted with the legal title
by issuing patent, il is 10 be understood
as applicable To cases where the right 10 a
patent Is complete, and the equitable title
is fully vested in the party without any,
thing more 10 70 paid, or any act to be
done going to the foundation of his right"
Ihe Registrar concludes:
Now the homestead claimant has 10
live on the land five years aud has to COM
ply with the laws and rulings of ths Land
Department of the Government as t, cult
walton and improvements, and has to have
his claim advertised before he proves up |:
! then by competent witnesses he has To
prove his right to final entry, and he has
to pay the final land office fees, for which
| he gets the Receivers final receipt Then