MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
This suit was brought by the Iowa Homestead Company against the Des Moines Navigation and Railroad Company to recover the same taxes for the years 1864 to 1871, both inclusive, which formed part of the subject matter of the litigation between the same parties in Homestead Co. v. Valley Railroad, 17 Wall. 153, referred to in Stryker v. Crane, ante, 527. The Railroad Company set...
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