C.M. St. P.R.R. v. Shoshone Co.

— Three separate actions were instituted by the respective appellants, named in the caption hereof, for the recovery of taxes paid to Shoshone county under protest. The taxes were exacted and collected under the provisions of sec. 32-406, as amended by chap. 249, 1939 Sess. Laws, p. 612. The statute as amended is as follows:

“Section 32-406. Tax Levy — Certification—Limit— Collection — Special Fund____Whenever any school district shall lapse under the provisions of Section 32-327, Idaho Code Annotated, the County Superintendent of Public Instruction shall, until the entry of the order annexing…