Rowley v. Chicago & Northwestern Railway Co.

This suit was brought in the district court for Wyoming by the company against the treasurers of four counties to enjoin collection of a part of the taxes for 1931 levied upon its railroad property therein. The laws of that State required all taxable property to be assessed on the basis of its actual value. See State Constitution, Art. XV, § 11. Wyoming Compiled Statutes, 1931, §§ 115— 119, 115-511, 115-1804. The complaint rests upon the claim that for a number of years, including the one here involved, the State acting through its board of equalization and other taxing authorities…