Melville Fuller

“ Justice MILLER, delivering the opinion of the court, said: 'The court of appeals, in its opinion, conceding the assessment to be in many respects erroneous and to the prejudice of plaintiff, holds that, in the absence of fraud or intentional wrong, the defendants were not personally liable in damages for any error in the assessment. ”

“ The question arising for determination in the state court was whether the money which had been paid by the purchaser of the lands at the tax-sale could be recovered back, either at common law or under the Dakota statute in that behalf. The ground upon which the tax-title was held to have failed was that the United States had a lien upon the lands, and that therefore they could not, under the laws of the United States, be sold for taxes ”

“ It is earnestly urged that the lands were 'a part of the public domain of the United States,' and, as no tax could therefore be imposed thereon, that they were not within the jurisdiction of the territory of Dakota, or its taxing officers, for the purpose of assessment and taxation ”