MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
The primary question to be decided in this case is as to the time when the lands which passed to the bona fide purchasers from the State of Iowa under the joint resolution of Congress approved March 2, 1861 (12 Stat. 251), became taxable by the laws of the State. The controversy is about taxes assessed for the years 1859, 1860, 1861, 1862, 1863, 1864, 1865, and 1866.
The facts affecting the...
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