Samuel Freeman Miller

“ If that body will take steps to enforce its lien for these costs of survey, by sale of the lands or by forfeiture of title, the treasury of the United States would soon be reimbursed for its expenses in maxing the surveys, and the states and territories, in which the lands lay, be remitted to their appropriate rights of taxation. The courts can do no more than declare the law as it exists. ”

“ No sale of land for taxes, no taxes can be assessed on any property, but by virtue of the sovereign authority in whose jurisdiction it is done. If not assessed by direct act of the legislature itself, it must, to be valid, be done under authority of a law enacted by such legislature. A valid sale, therefore, for taxes, being the highest exercise of sovereign power of the state, must carry the title to the property sold, and if it does not do this, it is because the assessment is void. ”

“ In those cases taxes levied on lands granted by congress to aid in building the roads were held to be void by reason of the fact that neither the companies, nor any one for them, had paid to the United States the costs of surveying those lands by the government. ”