Cogswell v. Sherman County

The opinion of the court was delivered by

Lockett, J.:

Tax protesters appeal the ruling of the District Court of Sherman County which held that the intangibles tax, as authorized by K.S.A. 1984 Supp. 12-1,101, is constitutional.

The appellants are tax protesters from Sherman County, Kansas. They own intangible property in the form of money, notes and other evidence of debt. The Sherman County Treasurer assessed against them an intangibles tax for 1983. The residents paid the taxes under protest and filed a request for refund with the Kansas Board of Tax Appeals which was denied.

The tax…