Lincoln County times. (Jerome, Idaho) 1911-1919, 1913-07-17
Government Land
Not Taxable
Federal Court Renders a Decision
in the Case Brought from the
Minidoka Tract.

down Friday by Judge Dietrict in
the federal court here assessors can
not tax property on government re-
clanation projects where the title
is vested in Uncle Sam and has not
yet passed to the settlers. The de-
cision was in the action of the
United States of America against
Lincoln county and the following
officials Of the county: +. G.. Isen-
berg, Harry w. Isenberg, Harry
W. Anderson, Arthur 5. Speak
man, Charles n. Dilitash and
Charles c. Nelson.
The decision is Of special impor-
tance, since it will apply, of course,
to the Boise Payette and other re-
clamation projects, as well as to the
Minidoka project, on which were
located the settlers involved in this
litigation.
Owing to the fact that Judge
Dietr1ct had no clear recollection OF
the oral introduction Of certain evil
dence in the suit, and as the record
was not entirely clear, he did not
make his decision. final, but an
nounced that unless application is
made by the attornies, it will be-
come final at the expiration of ten
days. As there is said to be no
conflict on this point, it is believed
the courts opinion will stand.
Representing Lincoln county, the
case was in charge Of Attorney Gen
eral Peterson and his assistants,
and United States Attorney Lingen-
felter appeared for the government.
The court, stated briefly, holds
that the assessment made at Mini
doka was without authority and
void.
The government brought the ac-
tion, condending that when th,
Lincoln county assessors taxed the
real estate of the settlers on the re
clamation project, although th'
title had not passed to them, h,
had no legal right, and that sine
the ownership of the land was still
vested in Uncle Sam, the proport.
should not he assessed.
The state in its effort to collec
/ the tax proceeded apparently ol
the theory that the settlers on tn
D, reclamation project should be taxe'
/ for the improvements, since they am
= not the government owned them
# but the court in rendering Il deci
d sion regarding the real estate di
not pass on the question of i'm
G provements, since the record is nc
d clear on this point.
o Under the decision as it no
e stands it will be impossible ft
= county assessors to collect tax,
v from settlers on reclamation pre-
y jects unless they have completed a
3 payments and obtained title.
l. The decision has been awaite
'e for some time with great amour
n of interest, as evidenced<by larl
number of inquiries from assesso
and others in all parts of the sta
p which have been addressed to Di
IF trict Attorney Lingenfelter's ollic
st Statesman.
to There are differences of opinion
G. as to what effect if any this dec
ls sion may have on the case pendil
I'd here. While the case just decide
r had to do with government reel
of nation projects, many contend tn
he SO long as patents are not issue
ct and title still rests with the COVER
r, ment, Carey Act lands would col
under the same ruling. Attorne
en- Barclay 4 Hall who have been T
er tanned in the case here are await
RS a full report of the decision of t
of supreme court in the Boutwell, cs
rk before proceeding further with t
IS. case in hand.
er In the meantime some OF our st
lc- tiers are paying their taxes unc
protest.