Central Pacific Railroad v. Howard

Citations

• 51 Cal. 229

Syllabus

<p>Taxation op Land Granted to Railroad Company.—When the act of Congress making a grant of public land to a railroad company to aid in its construction provides that the President shall appoint commissioners, who shall report when a section of the road is completed, and that the company shall pay the costs and charges of the commissioners, and that patents for the land shall not issue until such commissioners have reported favorably on a section and their costs and charges have been been paid, the land is not subject to State taxation until such commissioners have been appointed and have reported, and their costs and charges have been paid by the company.</p> <p>Idem.—Such lands are not subject to State taxation until the company has complied with the conditions on which they were granted, and is entitled to a patent therefor.</p>