Pottawatomie County v. Armour & Co.

This action was instituted in the district court of Pottawatomie county by Armour & Company, a corporation, defendant in error, as plaintiff, against Pottawatomie county, the plaintiff in error, as defendant. The trial court overruled the demurrer of the defendant to the petition of the plaintiff; the defendant elected to stand on its demurrer; the trial court rendered judgment for the plaintiff, and the defendant appealed to this court.

The only question presented here is whether or not the refrigerator ears involved had a taxable situs in Pottawatomie county on January 1, 1928.

It is alleged…