Investors Security Co. v. Moore

The Investors Security Company and Edna S. Baker, as -administratrix, brought separate actions against defendants, ■county treasurer of Wheatland county, and the members of the county and state boards of equalization, to recover taxes paid under protest. The two actions were consolidated and ■tried together upon substantially the same evidence. The tax involved is for the year 1935. Both complaints charge that ■the taxes were levied upon a grossly excessive valuation of the property involved in each case, and upon a valuation out of proportion to that placed upon similar lands in contiguous…