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RAILROAD COMPANY V. LOFTIN, 105 U. S. 258 (1881)

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U.S. Supreme Court

Railroad Company v. Loftin, 105 U.S. 258 (1881)

Railroad Company v. Loftin

105 U.S. 258

Syllabus

1. Lands in Arkansas granted by the state to the Memphis and St. Louis Railroad Company and held for the purpose of raising money to build its road are not, by its charter, exempt from taxation. Railroad Company v. Loftin, 98 U. S. 559, cited upon this point and approved. Quaere are the lands exempt which were acquired by the company in payment for its increased stock?

2. The swamp and overflowed lands donated by the United States to Arkansas are, unless sooner reclaimed, exempt from taxation for ten years after they have been sold by the state.





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