Eastman-Gardner Co. v. Barnes
Eastman-Gardner Co. v. Barnes
Opinion of the Court
delivered the opinion of the court.
Under the facts alleged in the bill of complaint the state’s title to the land in question was not by virtue of its being swamp and overflowed lands under the act of Congress vesting the title to such lands in the state. The land had been swamp and overflowed lands, and as such had been owned by the state; but long prior to the patent issued to Barnes the state had issued its patent for the lands as swamp and overflowed lands to one Man-gum, and the land had become the subject of individual ownership, and so liable to the state for taxes. In 1884 the land was sold to the state for the taxes of 1883, and it was by virtue,of this tax sale that the state owned the lands on the 29th day of
Reversed, and hill dismissed.
Reference
- Full Case Name
- Eastman-Gardner Co. v. Willis J. Barnes
- Cited By
- 2 cases
- Status
- Published
- Syllabus
- 1. State Lands. Swamp and overflowed lands. Taxation. “Tax lands.”' Lands granted by the United States to the state as “swamp and overflowed lands,” when patented by the state to a purchaser become taxable, and if thereafter sold to the state for taxes, the same will be held by the state as “tax lands” and not as “swamp and overflowed lands.” 2. Same. “Tax lands.” Sow sold. . Land commissioner. “Tax lands” can be sold by the state, through the land commissioner, only under the laws regulating the sale of such lands. 8. Same. Second sale of lands as “swamp and overflowed lands.” Illegality. A second sale of lands by the state as “swamp and overflowed lands”’ will not convey title, although the state held the lands at the time as “tax lands,” even as against a subsequent purchaser thereof from the state as “tax lands” having actual notice of the second sale of the same as “swamp and overflowed lands.”