Champlin Refining Co. v. Ryan

*161The opinion of the court was delivered by

HutohisoN, J.:

This was an action by the Champlin Refining Company, a corporation of New Mexico, against the secretary'of state of Kansas, to recover under G. S. 1935, 17-709, $375, being a part of the franchise fee of $500 paid by the refining company under protest, claiming that the method used by the secretary of state in computing such fee was unlawful, arbitrary and discriminatory and denied the plaintiff due process and equal protection of the laws as guaranteed by the fourteenth amendment to the constitution of the United States.

The defendant…