The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1913-07-18
LACK OF PATENT
NOT CONSIDERED
Carey Act Lands, Will Be Taxed
by County
TAX COMMISSION MAKES IMPORT.
ANT RULING.
Where Final Carey Act Proof Has
Been Made Owners Must Pay State
and County Taxes.

Land filed upon in Idaho where GER
tificate of final proof has been issued,
although patent is still held by the
government, becomes assessable and
must be placed on the tax roll to bear
its just proportion of taxation.
Ruling is made by tax commission
which is of vast Importance to this
state due to the fact there are many
acres of public land filed upon to
which certificate of final proof has
been issued but to which the govern
ment has not issued final patent. Rul-
ing is made in case that came up from
Twin Falls county.
Chairman Axel P. Ramstedt of the
state tax commission has laid down
ruling that has the Endorsement of
other members of the commission and
which is of great Importance in this
state in that it is held that public
land filed upon becomes subject to it's
Just proportion OF taxation when cer-
tificate Of final proof is issued. The
ruling has the support of the supreme
court of this state which held to the
same effect.
j. w. Beauchamp, assessor of Twin
Falls county, raised the query as to
the assessment of final proof land in
letter to the commission in which he
said:
I'VE have a peculiar case in Twin
Falls county liable to land in court
but the parties have agreed to submit
it to you. This is desert land on the
Salmon tract. The land is all in cul-
tivation and in crop this year and is
good land. Proper proof was made
and accepted and this office was no.
titled from the HALEY office that
final certificate was issued in October,
1911.
Now the owner claims patent is
suspended by the government and he
should not be assessed. / gave what
then understood to John D. Robert
son who advised me to assess the land.
| have done so and the owner has filed
a protest with the commissioners
against being assessed. | have given
you only one case, but there are sew
eral just the same amounting to sew
eral sections. Assessment to all this
land will amount to at least 100000.
Should | assess this land or not?"
Under date of July IA, President
Ramstedt of the tax commission re-
down the ruling as follows:
Dear Sir: Your communication of
the 9th inst relative to the taxation
of certain desert entry land on the
Salmon river tract has been received
and contents noted. 1t appears from
your letter and from copies of letters
from the general land office at Wash
ington enclosed therein that final
proof on this land has been made and
accepted, and that final receipt there
fore issued on Aug. 49, 1911; that the
land is all in cultivation and in crop
this year and that the owner objects
to the assessment of the land on ac-
count Of his entry being suspended
pending receipt of an action on the
report by special agent
Quoting from a recent decision of
our supreme court in the case of Both
well versus Bingham county involv-
ing the taxation of Carey act lands
after final proof and before issuance
Of patent:
THE rule which has been general
ly recognized by the courts with refer
ence to the taxation of lands for which
patent had not yet issued is, that when
payment in full has been made and
the proper authorities of the interior
department had accepted the proof
and issued final receipt to that ef-
feet it operates to render such an
equitable estate in the lands as to i'm
mediately render the land liable to
taxation although the legal title is
still held by the United States.
The fact that the government
might, prior to passing of title from
the state to the settler, revoke its pat
ent to the state or institute proceed
ings for its cancellation can make no
difference with the question before US.
The government may-and frequently
does--cause the cancellation of pat
ents to homesteads and timber claims
but the fact that these things some
times happen does not affect the right
OF the state to tax the land as soon as
the title passes
"You are advised that this land
should be assessed for taxation this
year."-CaDital News.