The Coeur d'Alene press. (Coeur d'Alene, Idaho) 1892-1907, 1905-06-24
TAX ON TIMBER is LEGAL
DECISION BY JUDGE BEATTY
Demurrers Sustained in AetioAs tor la
junction Against Latah and shOshons
Counties Company Owned Only Right
to Cut aud Remove Logs.


timber on state lands in Latah and
Shoshone counties was such an
interest as to become taxable. The
company brought two suits for in
junction, one against James Lang.
don. assessor of Latah county, and
the other against T. Hooker, assessor
of Shoshone county, and it Was
stipulated that the second case
should be allowed to take the same
course as the first.
The court goes into the history Of
the ownership Of the timber very
thoroughly aud holds that the right
of the company to cut aud remove
the timber from the land, as granted
By the state, Is asse5ssble up 70 the
amount paid for the right
Heyblru i Gray, Of Wallace, g. G..
Pickett, Of Moscow, and W. b, Boruh,
al Boise, appeared for the company.
while County Attorney ". +. Still
niger, OF Latah county, Attorney
James f. Clyde, Of Sboshone county,
TO- i Orlaud and NJ. n. Rulck, ou
behalf ot the attorney general, rep
resented the defendants.
The opinion of Judge Beatty is 10
part as follows
The Legislature OF this state IN
section z, act ot February ,, 1850,
. Sess. 70, provided for the sale OF
the timber growing on certain land
owned by the state, ia tbs followius
language "At the close * the sale
OF lands provided for Ia this section,
the person conducting the said sale
shall offer, at public auction, the
timber en- the unsold and Unbiased
lands, situated In the county belong
ing TO the state, to the highest bid
der, provided, that no timber shall
be sold for less than the appraised
value thereof And provided also,
that all points Of Ownership Ia any
tiuber On lands Of the state by right
or virtue Of purchase from the state
shall cease 20 years from aud after
such purchase. Notice Of all sales Of
land or timber shall be given by
publication.
During the year 1901 >, whatever
right or title to the timber standing
upon the lands desert bed involved ia
this action this statute contemplates
the state should convey. was convey
Ell 20 complainant predecessor In
interest. During the year 1903 tho
defendant As assessor Of said Latah
county, assessed against complainant
for the purposes Of taxation. the tim.
Der on said lands.
Upon this state OF facts the com
plaiuant brings this action. alleging
that the state Is now, and has been
since pior to July l3. 1901. the
owner in fee Of the lands referred 10
that during the years t901.2 the
state. after tuil and complete com
pliauee with the Law relative thereto.
sold to complainant predecessor in
interest the right and privilege Of
cutting and removing the timber
FROM each and all the above described
lands giving aud granting the right
anu privilege to enter into aud upon
any and all Of the above described
Iards and cut and remove the tim er
theretrom at any time within the
period Of - year., and that at he
expiration Of the said period the said
right would be forfeited aud any
timber still standing upon said lands
should revert Ia aud become the
sole property Of the state Of Idaho. -
aud that the timber il now standing
aud growing upon the said land.
After alleging the said assessment for
taxation against Ii as stated and its
illegality. complainant asks an in-
junction against defendant from pro-
ceediuR 10 enforce such assessment.
To this complaint, the defendant
iuterposes demurrer, which goes to
the merits Of the action, alleging that
no cause Is stated.
On March -. 1901, which was
prior to the inception Of complain
ants right Ia question, a general
revenue act was passed g Sess. laws
2331. repeating all others In conflict
with II. which by section /. provides
that 'all property in this state, not
exempt under the laws Of the United
States, including interests in state
lands to the extent Of tho amount
paid thereon and Of the value of all
improvements, Is subject TO taxa.
tion. -
Il growing timber such an In
hereut and inseparabls part Of the
land that 1t must. under all oircum.
stances, be 80 held a part Of It, that
il can neither be sold or taxed
separately. Il is not specifically
included In the definition Of real
estate az a part thereof, but IL goes
without question that In the absence