Howard

A complete equitable title had not vested is appellant prior to the first Monday in March, 1874, and at that\date there remained in the United States something more than\the dry legal title, to wit, the reversion or the right to a return df the lands upon failure of the appellant to comply with the conditions of the act of Congress. \

“ While we recognize the doctrine heretofore laid ¡down by this Court, that lands sold by the United States may bel taxed before they have parted with the legal title by issuing a pxatent, it is to be understood as' applicable to cases where the rigiht to the patent is complete, and the equitable title is fully vested in the party without anything more to be paid or any act to be done going to the foundation of his right.” (Railway Company v. Prescott, 16 Wall. 608 .)

So it has been held that where the lands have been earned, '¡but the costs of survey have not been paid, and for that reason *229 no patent has been issued, the equitable title is not complete, and the lands are not subject to taxation. (Railway Company v. Prescott, supra; Railway Company v. Mc Shane, 22 Wall. 444 .)

“ Land which has belonged to the Federal Government does not become…