State Ex Rel. Howard Electric Cooperative v. Riney

WELBORN, Commissioner.

Action in prohibition to prohibit the State Tax Commission from assessing the distribution lines and other facilities of re-lators — rural electric cooperative companies. Circuit court quashed preliminary writ and entered judgment against relators. They appealed.

The case was submitted in the circuit court under an agreed statement of facts, as follows:

“STIPULATION AS TO AGREED FACTS

“Come now the parties in the above-entitled cause and stipulate that in addition to the facts admitted in the pleadings, they agree to the following facts:

“1. That the State Tax Commission is…