Joseph McKenna

“ In all the pleas there is a careful allegation of payment of the taxes which were conceded to be valid, and as careful a one that the company refused 'to pay the balance of the taxes because of the fact that the assessment as made by the assessor was an assessment of the right of way and station grounds of the Atlantic & Pacific Railroad, which were and are exempt under the act of congress creating said railroad company.' It is manifest that the right of way was assessed, and the taxes were delinquent. ”

“ It is not complained that the valuation of the superstructures was excessive, but that they were assessed as personal property, and hence invalidly assessed, because by the laws of the territory the term 'real estate' includes lands to which title has been acquired and improvements, and the term 'improvements' includes all buildings, structures, fixtures, and fences erected upon of fixed to land, whether title has been acquired or not. ”