Edgington v. Cook

• Decision Date: 02 July 1891
• Citation: 32 Neb. 551,49 N.W. 369
• Parties: EDGINGTON v. COOK ET AL.
• Court: Nebraska Supreme Court

32 Neb. 551

49 N.W. 369

EDGINGTON

v.COOK ET AL.¹

Supreme Court of Nebraska.

July 2, 1891.

Syllabus by the Court.

1. Lands on the Pawnee Indian reservation, sold by the United States partly on credit, are taxable from the date of sale. In case of nonpayment of taxes by the purchaser, his interest in the premises may be sold, and the tax purchaser will be subrogated to his rights in the land. Hagenbuck v. Reed, 3 Neb. 17.

2. A purchaser cannot claim equitable relief from taxation upon the ground that if he fails to perform his contract the lands will lapse to the government.

Application for injunction.

W. F. Critchfield, for plaintiff.

L. W. Morgan and Till & McLoud, for defendants.

MAXWELL, J.

This is an original action brought in this court to enjoin the collection of taxes assessed upon certain lands in the former Pawnee Indian reservation. The defendants have demurred to the petition upon two grounds, viz., a defect of parties plaintiff, and that the facts stated in the petition are not sufficient to constitute a cause of action. The petition is as follows: “(1) The plaintiff complains of the defendants for that the plaintiff is the owner in fee-simple of the following described lands, to-wit: Lots seven and eight in the south-west quarter of section thirty-three, (33;) lots five and six in the south-east quarter of section thirty-three, (33;) lots seven (7) and eight (8) in the south-west quarter of section thirty-four; and lots five (5) and six (6) in the southeast quarter of section thirty-four; all in township eighteen north, of range eight (8) west of the sixth principal meridian, in Nance county, Nebraska. (2) Said lands were purchased from the government of the United States by plaintiff on the 15th day of December, 1883, under the provisions of an act of congress approved April 10, 1876, providing for the sale of the Pawnee Indian reservation in Nebraska, of which reservation said lands were a part, which said act of congress provided that the purchasers thereof from said government of the United States should pay the purchase price of said lands in three equal payments in the manner following, to-wit, one third cash, and the balance in two equal annual payments. (3) At the time said land was purchased from the government of the United States by plaintiff as aforesaid, only one payment of the purchase money, to-wit, the sum of $______, was made to said government of the United States; and under the terms of said sale, which was had according to the provisions of said act of congress, there still remained two deferred payments of $______ each to be made to said government before plaintiff should become entitled to the patents for said land. (4) The third and last payment of said purchase money was not made on any of said lands to the said government of the United States until January, 1889, and no patent has been issued by said government for any of said lands. (5) In the year 1885, and each year subsequent to and including the year 1888, said lands were assessed by the assessor of South Branch township, in said Nance county, Nebraska,--that being the township in which said lands are situated; and were by said assessor listed and entered upon the assessor's books of said township for each of said years as real estate to be taxed for state and county purposes; and in each of said years the county supervisors of said Nance county levied or pretended to levy upon said lands taxes for state and county purposes, as follows: For the year 1885, $5.89; for the year 1886, $3.40; for the year 1887, $5.48; and for the year 1888, $3.76. (6) On the 12th day of July, 1887, the said defendant E. G. Cook, as county...