“ Neither the Carey act nor the agreement thereunder with the state purported to exempt the land from taxation, or to take it out of the settled rule respecting the taxing of lands acquired under the public land laws. ”

“ January 9, 1911, the day the state received a patent from the United States, was the date as of which property was required by the law of Idaho to be assessed for taxation for the ensuing year. Rev. Codes, § 1653. This tract was so assessed, and the tax in question was based upon that assessment. The assessment, the tax, and the intended sale were all free from objection, if the tract was within the taxing power of the state on January 9, 1911. ”

“ Following the segregation in 1899 the state took appropriate steps to provide canals and a supply of water whereby the lands could be irrigated, reclaimed, and brought under cultivation, and before December, 1910, caused to be completed a suitable system of canals actually furnishing an ample supply of water to irrigate and reclaim 49,858.16 acres, including the tract in question. ”