Joseph McKenna

“ In that case the court said: 'Whenever a grant is made of a right or easement in lands which fall within the class sometimes described as 'noncontinuous,'-that is, where the use of the premises by the grantee for the purpose designated in the deed will be only intermittent and occasional, and does not embrace the entire beneficial occupation and improvement of the land,-the reasonable interpretation is that an easement in the soil, and not the fee, is intended to be conveyed. ”

“ Said way is granted to said railroad to the extent of one hundred feet in width on each side of said railroad where it may pass through the public domain, including all necessary grounds for station buildings, work shops, depots, machine shops, switches, side tracks, turn tables and water stations, and the right of way shall be exempt from taxation within the territories of the United States. ”

“ And be it further enacted, that said Atlantic and Pacific Railroad shall be constructed in a substantial and workmanlike manner, with all the necessary draws, culverts, bridges, viaducts, crossings, turn outs, stations and watering places, and all other appurtenances, including furniture and rolling stock, equal in all respects to railroads of the first class when prepared for business, with rails of the best quality, manufactured from American iron. And a uniform gauge shall be established throughout the entire length of the road. ”

“ Fourth. The term 'credit' includes every claim and demand for money, or other valuable thing, and every annuity or sums of money receivable at stated periods; but pensions from the United States and salaries, or payments expected, for services to be rendered are not included in the above term.
Sec. 2822. The assessor is required, between the first day in March and the first day in May of each year, to ascertain the names of all taxable inhabitants and all property in his county subject to taxation. ”

“ All property belonging to, claimed by or in the possession or under the control or man agement of such person, or any firm of which such person is a member, or any corporation of which such person is president, secretary, cashier or managing agent. ”

“ This case was begun by the filing in the district court for Bernalillo county, in the territory of New Mexico, by the district attorney for the territory, of an intervening petition on behalf of the territory, praying for an order against the receiver of the Atlantic & Pacific Railroad Company requiring him to pay the amount of taxes claimed to be due upon the improvements on the right of way of said railroad company in the county of Bernalillo, and upon station houses and other improvements at seven different stations in said county. ”

“ The county in which such property is situated, or in which it is liable to taxation.
Third. A description by legal subdivisions, or otherwise, sufficient to identify it, of all real estate of such person and a detailed statement of his personal property, including average value of merchandise for the year ending March 1st; amount of capital employed in manufacture; number of horses, mules, cattle, sheep, swine and other animals; of carriages and vehicles of every description; jewelry, gold and silver plate; musical instruments; household furniture ”

“ And upon return into court of such appraisement, and upon the payment into the same of the estimated value of the premises taken for the use and benefit of the owner thereof, said premises shall be deemed to be taken by said company, which shall thereby acquire full title to the same for the purposes aforesaid. ”