Samuel Freeman Miller

“ The act of July 1st, 1864, enacts that the register and receiver of the land office in which the lands granted to States and corporations for railroad and other purposes are located, are entitled to receive from such corporations a fee of one dollar for each final location of one hundred and sixty acres, to be accounted for as other fees are, with limitations of maximum salary prescribed by law. ”

“ In such case not half the current year for which the taxes are levied has expired. The general matter of assessment or valuation for taxation is still within the control of the proper officers, and if it is brought to their knowledge that the full ownership of the lands has passed from the United States to individuals or corporations it would seem equitable that they should bear their share of the burden of taxation. ”

“ It is true that by some statutes, and especially by the one granting the lands in question, where it is found that any odd section which would otherwise go to the company has been disposed of or pre-empted, the company may take other lands in place of it, and this it may select within certain distances from the road. ”

“ Taxes are to be levied on the first Monday of July.
The position of the other side is that the power of the assessor was exhausted on the 8th of April, and of the board on the 17th of April. According to that theory, the register's and receiver's fees were paid two days or twelve days too late for taxation purposes. If the county officers had control of this matter of assessment as late as April 21st, then these lands were taxable even upon the theory set up. ”

“ The People v. Goff, 52 Id. 434, 436; Torrey v. Millbury, 21 Pickering, 64, 67.↑ Thames, &c., Co. v. Lathrop, 7 Connecticut, 555; Williamsport v. Kent, 14 Indiana, 306; The People v. Goff, 52 New York, 434 ”