The Coeur d'Alene press. (Coeur d'Alene, Idaho) 1892-1907, 1905-06-24

doubt that land may be SO sold as to
exempt the timber thereon, or that
the timber may DO sold, exempting
the land ON which 1t grows, from the
sale, just as coal, oil, gas or any
other article of commerce, under the
land, may be separately sold.
But the statute provides that
interests in state lands to the OK !
tent Of the amount paid thereon, +"
can DO taxed. This seems too evil
dent for doubt. Ii the state dis.
poses Of anything usually considered
a part of the land, or Of any interest
whatever in ii, the same may be
taxed to the extent of the amount the
state sells such interest for. Coal
or any other commodity sold by the
state can be taxed to the extent Of
the amount for which sold.
The complainant claims Il did not
purchase the timber but only the
right to cut aud remove II from the
land, and that such right is not
taxable. Without going into details,
1t is evident that whatever rights
complainant has to OF concerning the
timber, are based alone upon the pro,
vision Of the seventh section u the
statute above cited. II not upon
that statute, then there Is no law 20
support its claim to the timber, aud
its claim being without basis Ut Law,
It's complaint would DO domurfabie.
But that statute clearly coutem,
plates sale OF the timber tho
transfer OF the ownership thereof.
Suppose, however, the transaction
was only for the right 10 cut aud re-
move the timber; this Is equivalent
to the ownership Of the timber.
Anything the subject Ct ownership g.
the subject Ot taxation against the
owner
Suppose again it be admitted as
claimed, that tho state sold only the
right ~ cut aud remove the timber,
ID not this right stiIl al interest To
the land which may be taxed 10 the
extent u the amount for which IL
sold. but IL the Legislature meant
anything by the language " Said
seventh section, IL was % provide tor
a sale OF the timber. aud not mere
right 20 cut IL.
My conclusion FROM c0usidera
zion u the laws Of Idaho u that
they design generally that auy inter,
ests in land, except possessory ia
government lands, which can be
separately estimated Ia value, are
tho subject Of taxation and that this
includes standing timber on state
lands when sold separately. l. such
design supported by judicial author
ity: Many hold that growing timber
and minerals Ia place 10 the land can
be- sold and held separately from the
land, as an interest Ia the land. IL
Is held In r. Pine county - ~ ",
MIMI, 797, that standing tmbe
sold by a railroad company rempy
able within definite time " such an
interest In land ~ can be taxed even
when the land cannot be. 4 long
number OF authorities along the same
line ars quoted and those, 1t Is
stated, could be-, but these are deem
I'D sufficient. All considered To
gether. hold distinctly tina; timber
growing on land, or minerals within
IL. or other appurteuauoes thereof.
ARE interests In land which may be-
separately sold, owned sud possessed
and may be taxed separately, and
especially so, when tt can be done
without dgtrlment to the title or
interest II the owner ot tire fee.
Upon these authorities aud the
statutes, aud for the reasons above
stated, the demurrer is sustained.