Summary

Portrait of William Howard Taft William Howard Taft Irwin v. Wright — Opinion of the Court

The government incurs heavy liability in providing water for these lands. It relies on the entrymen to reclaim them, thus finally achieving its sole object of adding arid tracts to the productive area of the country. In pursuit of this purpose, it has found the requirement that the entryman shall pay all his apportioned cost of the irrigation work before he gets title, too burdensome, and, as we have seen, the sum has been spread in installments over 20 years, and his title is given him after he has reclaimed the land and paid the few early installments due at that time.
Source: Wikisource

Portrait of William Howard Taft William Howard Taft Irwin v. Wright — Opinion of the Court

The power of the supervisors, under the Arizona statutes, to order such a change in past assessments is challenged. We do not think it necessary to decide this. It is enough to say that the entryman did not have the equitable title until they received the final certificate, and their interest in the government's land, until that issued, was, for the reasons given, not taxable. Whether an interest like that of the entrymen in land not belonging to the government would be taxable property we have no occasion to consider.
Source: Wikisource

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