Atchison, Topeka & Santa Fe Railway Co. v. Board of County Commissioners

The opinion of the court was delivered by

Marshall, J.:

The plaintiff commenced this action to recover illegal taxes paid by it under protest. A demurrer to the petition was sustained, and the plaintiff appeals.

The question argued by the defendants is that the action, when it was commenced, was barred by the statute of limitations. The whole of the taxes for the year of 1915 were paid on December 20, of that year, and the rebate was secured on the last half of the taxes. The action was commenced on December 11, 1918, almost three years after the taxes were paid. The petition did not allege that…