Show Must Pay Taxes on Entire Allotment Affirmation of the opinion that lands lands W which have been allotted to Indians Indians Indians In In- and subsequently sold on deferred deferred de Ile- de- de payment plans by the tho United States to individuals are taxable by bythe bythe I the state was given In an opinion of Harvey H. H Cluff duff attorney general in response to a communication from Charles H. H Burke commissioner of Indian of the in- in j in nor relative to the taxing by Duchesne Duchesne Duchesne Du Du- chesne and Uintah counties of some Indian Indian- lands lands lands' It w was was s held In a previous opinion from the attorney generals general's office that equity in the l lands Is taxable the inference from the current In is that not only the equi equity y held by the purchaser but the entire land landis is taxable Following Is a part of the reply to the commissioner It is a well established rule of law I believe that upon upon the time execution execution execution tion and delivery of ot an executory contract for the sale of land equitable equity equity- j I ble title immediately passes to the purchaser The attorney general then quotes from Pomeroy in part In some respects and for some pur purposes poses the contract is iff executory I f equity as wel as at law w. but so far as the Interest or estate in the land of of t the two 1 parties is concerned it is re regarded regarded regarded re- re as executed d and as operating to transfer the estate from the vendor vendor vendor ven ven- dor and to vest in the vendee n A quotation from Chief Ghie Justice William H H. Taft of the supreme court of the United States Is referred to for authority to support the opinion opinion opinion ion that as soon as the equitable title passes from the government the land landis is taxable by tho the state According to Pomeroy the attorney general said that equitable title passes upon the tho execution and delivery of the executory contract of sale The commissioner had suggested that tax certificates should be can can- celled To this tl the e attorney general replied as as follows I am lm not vested with power to direct direct the county officers to cancel l the tax tax certificates you mention l I I could however with propriety advise advise advise ad ad- vise the county attorney on the subject subject subject sub sub- but in view of the authorities 3 above quoted that the state can tax government lands in the possession possession possession pos pos- session of citizens upon acquisition n of th the equitable title and that equitable equitable equitable equi equi- table title passes upon the execution and delivery of th the executory contract contract contract con con- tract of sale I am opposed to taking such action at this time I will be pleased If you will submit submit submit sub sub- mit the question to to the attorney general of the United States for an n and will when rendered send me a copy I will peruse peruse peruse pe pe- pe- pe ruse it and then give the matter further consideration e 0 o of My Myton ton will be in Duchesne Monday He may be consulted at the Grant Hotel Hote |