The record-union., 1893-08-23
TAXES OF SETTLERS.
An Opinion on the Subject by Register
Sheahan
He Holds That Lands Filed Upon
Should Not be Taxed Until the
Title is Completed.

An opinion has been rendered by Reg
lister John F. Sheehan of the Federal Land
Office, San Francisco, as to when public
lands filed upor by settlers are taxable,
in an answer to communication OF S.
II. Herring of Los Gatos. The opinion
is accompanied by an ably prepared
resume OF the subject by James f..
Stuart, the veteran land attorney.
Mr.. Herring complained that the AS
SCISSOR of Santa Cruz County levied last
year upon the quarter section filed upon
by w. S. Herring taxes for two years,
though at the time the land was not even
proved up, and he called Register Shee-
hams attention to the words of the COM
pact contained in the admission Act.
According to that compact, as decided
in IS California, l46, 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, OF when the private proprietor
has acquired a perfect equity"
Mr.. Stuart has carefully looked up the
law. He refers also to two opinions Of
the Commissioner of the General Land
Office as to taxes upon homestead entries
These opinions may be found i'll Copp's
Land owner" volume ?, pages ll5 and
I4S.
To extract from Register Sheehan's re-
ply to MIR. Herring:
Lands of pre-emptor and home
stead claimant cannot be taxed until a
final entry is made. The final entry Of
pre-emptOr is made by his proving up his
claim and paying for the land
and obtaining his final receipt for said
payment from the Receiver OF the Land
4 l.. l.
taxed. 81 Until the pre-emUtOr
pays for the land he has no right or
title to the land but what the Govern
ment can divest him of, either by reserV-
ing the land for public use or by granting
1t to other. The final entry of
a homestead claimant is made by cum
mutlng his preliminary entry into cash
entry and paying Tor the land, and thus
obtaining his final Land Office receipt in
the same manner 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 his, and can be taxed"
The authorities mentioned i'll support
OF these positions are legion, and in tneab-
sence of any Supreme Court decision di
rect, one in the case OF a railroad company
Is quoted as follows:
while we recognize the doctrine Acre
tOiOre laid down by this court that fIands
sold by the United States may b5 taxed
before they have parted with the legal
title by issuing patent, it is to be under
stood as applicable TO cases where the
right to patent is complete, and the
equitable title IS fully vested in the party
without anything more to be paid, or any
act to he done going to the foundation Of
his right"
The Register concludes:
"Now the homestead claimant has to
live on the land five years and has to
comply with the laws and rulings OF the
Land Department of the Government as
to cultivation 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 and not till then is
his right to patent complete. l think
improvements on the public lands can be
taxed"