Ramm v. County of Holt

This case involves a determination of the proper place of listing livestock and machinery as between two taxing districts in Holt County.

Appellants, Eugene Ramm and Robert A. Ramm, are brothers and partners engaged in the business of breeding, raising, and feeding cattle. They will hereinafter be referred to as taxpayers. They run a yearling operation in school district No. 44, where their residences and farm buildings are located, and a cow operation in school district No. 136. They have been so engaged for the past 10 years.

Taxpayers normally keep about 500 head of yearling cattle in school…