Chicago, B. & Q. R. v. Board of Com'rs of Norton County
Court of Appeals for the Eighth Circuit
Appeal from the Circuit Court of the United States for the District of Kansas. This was a suit by the Chicago, .Burlington & Quincy Railroad Company against the board of county commissioners of the county of Norton, Kan., and the county treasurer of the county, to enjoin the collection of a tax. The circuit court dismissed the bill. Complainant appealed.
1Opinion of the Court
CALDWELL, Circuit Judge.
This case is similar in all respects to that of Same Appellant v. Board of Com’rs of Republic Co. (No. 485; just decided) 67 Fed. 411, except in these particulars: The county assessors, by an agreement between themselves, assessed all property in the county, except the railroad, at 50 per cent, of its true value; but the appellant, believing it had been assessed at only 40 per cent, of its true value, tendered unconditionally, which tender was accepted without prejudice, the amount of taxes that would have been due upon its property in the county if it had been…
2Cases cited3 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- National Bank v. KimballSupreme Court of the United States · 1881
- Chicago, B. & Q. R. v. Board of Com'rs of Republic CountyCourt of Appeals for the Eighth Circuit · 1895
3Cited by3 opinions
- Singer Sewing Mach. Co. v. CooperDistrict Court, S.D. Ohio · 1920
- Whitehead v. Farmers' Loan & Trust Co.Court of Appeals for the Eighth Circuit · 1899
- United States v. Board of County CommissionersCourt of Appeals for the Eighth Circuit · 1924