The Emmett index. [volume] (Emmett, Idaho) 1893-1925, 1917-06-28
WATER ASSESSMENTS
ARE ILLEGAL
Judge Bryan Rules That Home
steads Are Exempt Under
Old Law.

IN decision handed down this week
Judge Bryan holds that homesteads
which have not been proved up on,are
not liable to assessments levied by
irrigation companies prior to the
passage of the law enacted by con-
gress in 1916 for the direct purpose
of giving power to irrigation dis
tricts to assess government land with
in the boundaries of the said districts.
The decision was handed down in
the case of Charlotte Handley VS..
The Emmett Irrigation District, in
which the plaintiff sought to enjoin
defendants from assigning certain
certificates of sale by the Emmett Ir-
rigation District and issuing deeds
based upon said certificates. In other
words, the object of the suit was to
stop the district from selling the
| Handley land on the Emmett bench
for delinquent water assessments
amounting to $500.
In 1916 Congress passed an act
giving irrigation districts the power
to assess government land. The de-
cision, therefore, effects only those
assessments levied prior to the pas
sage of this law.
Attorneys for plaintiff were Scat
terday & Van Duyn of Caldwell, Fin
ey Monroe of Emmett, and for the
defense Thompson & Bicknell of
Caldwell and j. P. Reed of Emmett.
The opinion follows:
'In re Charlotte Handley ct al VS..
Emmett Irrigation District ct al.
This suit was brought by plaintiffs
for the purpose of enjoining defen-
dants from issuing deeds based upon
the said certificates. The complaint
alleges that at the time the assess
ments complained of were made, to-
wit during the years 1912, 1913 and
1914 the land in controversy was the
property of the United States Govern
ment. To the complaint defendants
have filed general demurrer. 1t is the
contention of the plaintiffs that at
the time these assessments were made
that the defendants had no power or
authority under the law to make the
assessments and cause the same to
constitute lien against the property.
"Sec. 2295 of the Revised Statutes
of the United States reads as fol-
lows: "No lands acquired under the
provisions of this chapter shall in any
event become liable to the satisfac-
tion of any debt contracted prior to
the issuing of the patent therefor"
Sec. 10 of Article 81 of the Consti-
tuition of Idaho provides, interalia,
That no taxes shall be imposed by
the state on the lands or property |
therein belonging to, or which may
thereafter be purchased by the Unit
ed States or reserved for its use
Under this provision of our state con-
stitution it seems clear that the state
mas no right to impose tax upon
and belonging to the United States
If the state cannot i'm
pose such tax it is clear that an ir
-igation district, which derives all its
power and authority from the statutes
If the state, would have no authority
% impose such tax. In the case of
indian Cove Irrigation Distrirt VS..
orideaux, 25 Idaho, p. 112, the su-
,reme court of this state has, in eff
ect, stated that an irrigation district
vas powerless to make such assess
nent. The language of the court is,
n part as follows: No tax assess
nent or apportionment of benefits
lave been made by said irrigation dis
rict affecting respondents land, and
espondent should bide his time and +,
invoke the aid and protection of the
ourt if the law is actually violate
nd an attempt is made to collect an
irrigation tax |,
"The United States congress has s
construed the federal law 1
n the same manner as our state su-
RENE court, for in the year 1915 con-
.ress passed an act for the direct pur-
ose of giving power to irrigation dis /
rirts to assess government land with c
4 the boundaries of the said distrists. i
Tnder the provisions of the act of
ongress such assessment can only be
lade after the district has complied g
18th numerous regulations &
ling maps, and other data with the |
roper department of the United t
tates Government. This law was e
assed long after the assessments in t
were made. From the 5
ate of the passage and approval of e
e said act, to-wit, the year 1916, such t
istricts have had undoubted author n
y to levy such assessments.