Case Name: WILSON CYPRESS CO. v. POZO Y MASCOS et al.
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1913-02-04
Citations: 202 F. 742
Docket Number: No. 2,354
Parties: WILSON CYPRESS CO. v. POZO Y MASCOS et al.
Judges: Before PARDEE and SHELBY, Circuit Judges, and GRUBB, District Judge.
Reporter: Federal Reporter
Volume: 202
Pages: 742–743

Head Matter:
WILSON CYPRESS CO. v. POZO Y MASCOS et al.
(Circuit Court of Appeals, Fifth Circuit.
February 4, 1913.)
No. 2,354.
Taxation (§ 5 ) — Property Taxable — Public Lands.
Public lands are not taxable by tbe state prior to the issuance of patent.
[Ed. Note. — For other cases, see Taxation, Cent. Dig. §§ 17, 31-44; Dec. Dig. § 5. ]
Appeal from the District Court of the United States for the Southern District of Florida; Jas. W. Locke, Judge.
Suit in equity by the Wilson Cypress Company against Enrique del Pozo y Máseos and others. Decree for defendants, and complainant appeals.
Affirmed.
J. C. Cooper and C. M. Cooper, both of Jacksonville, Fla., for appellant.
Wm. W. Dewhurst, of St. Augustine, Fla., and Jos. H. Jones, of Orlando, Fla., for appellees.
Before PARDEE and SHELBY, Circuit Judges, and GRUBB, District Judge.
For other cases see same topic & § number in Dec. & Am. Digs. 1907 to date, & Rep’r Indexes

Opinion:
PER CURIAM.
The lands in controversy were not segregated from the public domain, and the title thereto remained in the United States until the issuance of the patent; therefore they were not taxable by the state of Florida at the several times they were listed for taxes and sold for nonpayment thereof.
In the other questions involved in the case we find no reversible error.
The decree appealed from is affirmed.