Chicago, Rock Island & Pacific Railway Co. v. Young

For the year 1923 Watertown Independent School District taxed agricultural lands therein at the rate of 10 mills, pursuant to chapter 102, Laws 1923. All other property in said district, including that of plaintiff railroad, was taxed at 14.23 mills. Plaintiff paid the last half of its 1923 tax under protest and instituted this action pursuant to section 6826, R. C. 1919, to recover the excess payment, claiming the measure of excessive tax exacted to be the difference between the tax on plaintiff’s property (the valuation thereof being undisputed) computed at 14.23 mills, which plaintiff was…