Summary

Portrait of Samuel Freeman Miller Samuel Freeman Miller Union Pacific Railway Company v…

That the payment of these costs of surveying the land is a condition precedent to the right to receive the title from the government, can admit of no doubt. Until this is done, the equitable title of the company is incomplete. There remains a payment to be made to perfect it. There is something to be done without which the company is not entitled to a patent. The case, clearly, is not within the rule which authorizes State taxation of lands the title of which is in the United States.
Source: Wikisource

Portrait of Samuel Freeman Miller Samuel Freeman Miller Union Pacific Railway Company v…

The position of the other side is that the contingent pre-emption right in favor of settlers of the United States, protected by Railway Company v. Prescott, has been destroyed because the company has mortgaged the lands, and so 'disposed of' them. But both the legal and the ordinary signification of these words import an absolute parting with all control over or reversionary interest in the lands. Neither a mortgage nor a contract of sale accomplishes such an alienation of interest and control.
Source: Wikisource

Portrait of Samuel Freeman Miller Samuel Freeman Miller Union Pacific Railway Company v…

It would seem that if it exists, it would not be defeated by the issue of the patent to the company, and it may, therefore, remain the undefined and uncertain right, vested in no particular person or persons, which it now is, for an indefinite period of time. The company, meantime, obtains the title, sells the lands when a good offer is made, and exercises all the other acts of full ownership over them, without the liability to pay taxes.
Source: Wikisource

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