Holton Electric Co. v. Board of County Commissioners

The opinion of the court was delivered by

Johnston, C. J.:

This was an action brought by the Holton Electric Company against the board of county commissioners and the county treasurer of Jackson-county to recover $306.45 paid by the company as taxes, under protest, which it alleges are excessive and *7illegal. The property of the company was listed as of the value of $3200, and assessed for the purposes of taxation at one-fourth of that value, to wit, $800. At the rates imposed under the levies made upon that valuation the taxes of the company amounted to $46.40. The commissioners, however,…