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SARGENT & LAHR V. HERRICK & STEVENS, 221 U. S. 404 (1911)

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U.S. Supreme Court

Sargent & Lahr v. Herrick & Stevens, 221 U.S. 404 (1911)

Sargent & Lahr v. Herrick & Stevens

No. 149

Argued April 25, 1911

Decided May 15, 1911

221 U.S. 404


The mere location of a land warrant does not operate as a payment of the purchase price and does not operate to pass the equitable title from the United States. A state is without power to tax public lands which have been located under warrant until the equitable title has passed from the United States. Although if the locator had been the lawful owner of the warrant, chanroblesvirtualawlibrary

Page 221 U. S. 405

location would have entitled him to patent, if the Land Office found him not to be the lawful owner, location does not operate to pass the title until he substitutes and pays the government price, and meanwhile the United States has such an interest in the land as renders its taxation by the state invalid.

140 Ia. 590 reversed.

The facts, which involve the right of a state to tax public lands located under warrant before substitution and payment of government price, are stated in the opinion.

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