State ex rel. Village of Dakota City v. Bryan

This is an action in mandamus, brought by the state on relation of the village of Dakota City, and numerous other villages similarly situated, against the state board of equalization and assessment, respondents. The issues raised by the pleadings may be stated as follows:

*693That respondents are about to proceed under sections 5839-5841, Comp. St. 1922, as they have proceeded for the last 16 years, to apportion the value of the rolling-stock of the railroads passing through relators’ corporate limits, which rolling-stock is subject to terminal taxation, upon a basis of mileage value within…