Arizona republican., 1922-05-16
HOMESTEAD NOT
PATENTED FREE
Of COUNTY TAX
Decree In Federal Court
Carries Out Mandate Of
u. S. Supreme Court
Costs County Huge Sum

Unpatented homestead lands in
reclamation projects are exempt
| from county and state taxation,
Judge William c.. Van Fleet held in a
decree carrying out a mandate of the
| United States supreme court, filed
with the clerk of the United States
district court, district of Arizona, here
! yesterday. The decree was entered
| in tn eaction of William Irwin, a
| land owner, against county officials
OF Maricopa county.
This decree reyerses the first de-
cision of the Arizona district federal
court, written by Judge David p.
Dyer, March 13, 1920, in which the
court dismissed the plaintiffs bill of
| complaint. The supreme court opin-
ion, written by Chief Justice Howard
Taft, dated April 21 last, remanded
the case to the Arizona district court
with directions to enter a decree in
conformity with the opinion of the
supreme court, to which the suit was
carried on appeal.
The decree directly affects some
IL other land holders under the Salt
River valley project, situated as is
the plaintiff. Villa mIrwin, in this
action. Judge Van Fleets decree
also awards the plaintiff judgment
against the county for his costs and
disbursements the sum of $69550.
Costly to Maricopa County
Maricopa county will lose between
100000 and $1,000,000 in taxes and
court costs as a result of the decree,
officials estimated yesterday. Thou
sands of dollars of the money already
has been paid into the county treas
ury by the holders of unpatented
lands, and, under the decree, this
money will have to be refunded to the
land owners, together with such other
amounts as were expended on court
costs.
The decree permanently enjoins
and restrains the county and state
from in any way or manner assessing
or causing to be assessed or collecting
or causing to be collected any taxes
against any lands previous to the
issuance of final certificates for said
tracts Of land.
Original defendants in the action
were Sam +. Webb, county treas
urer: c. w. Cummins, county as
SCISSOR; l.. NJ. Laney, county attorney,
members of the board of supervisors
and the sheriff. When these county
officials retired from office, however.
the names of present officials were
SuDSlllulSu as IOllOWSs vernon -.
Wright, county treasurer: Harry
Pierce, county assessor; r. f. L..
Shepherd, county attorney; j. G..
Montgomery, sheriff, and members
of the board of supervisors.
Mr.. Irwin filed his bill of complaint
in the Arizona district federal court
Dec. Is, 1919 HIe sought to restrain
the county from levying. collecting
or assessing taxes against certain
United States homestead lands lying
and being within the Salt River wall
ley project, previous to the issuance
of final certificates for said tracts
of land. The case was heard by
Judge Dyer. L. NJ. Laney. then coun-
ty attorney, defended the county's
position on the issue and NJ. j.
Dougherty appeared for the plaintiff.
Following the hearing the bill of
complaint was dismissed March 13,
1920
The case went to the United
States supreme court on appeal and
hearing was had during the October
term of last year.
improvements Also Exempt
The decree not only exempts lands
referred to from taxation but all inn