Wyandotte County Gas Co. v. Spaeth

*192The opinion of the court was delivered by

Burch, J.:

The Wyandotte County Gas Company, a domestic corporation having its principal office in Wyandotte county, sought to enjoin the collection of’ personal-property taxes assessed against it. A demurrer was sustained to its petition, and the plaintiff appeals. The chief contentions are that the board of tax commissioners, acting as an appellate board of equalization, pursued an illegal method and acted in an arbitrary and oppressive manner in increasing the valuation of the plaintiff’s capital stock.

Prior to November, 1908, a foreign corporation…