In Re CHICAGO, ROCK ISLAND & P. RY. CO.

OPINION OF THE COURT

BICKLEY, J.

This proceeding was instituted ex parte by the Chicago, Rock Island & Pacific Railway Company to recover taxes alleged to have-been erroneously and illegally charged against it and paid by it under protest. The grounds for recovery, as set forth in appellant’s petition, may be summarized as follows:(1) It was alleged in the petition that in making tax levies for the county of Quay and for various school districts in said county there was a failure to comply with the requirements of sections 310 and 311 of chapter 133 of the laws of 1921, providing that 'no…