Union Pacific Railroad v. Board of County Commissioners

Maxwell, Ch. J.

This is an action to restrain the collection of a sinking fund tax of five mills on the dollar valuation in Buffalo county.

The petition alleges that during the years 1876 and 1877 the county commissioners of said county, after the entire levy for each respective year had been exhausted, audited and allowed a large number of accounts or claims against the county, chargeable against the .various funds, amounting in the aggregate to the sum of $22000.00, and the county clerk of said county issued his certificate of such auditing and allowance. A copy of one of the certificates is…