Yuma County v. Arizona & Swansea Railroad

The appellee is a railroad corporation, and in 1922 owned and operated a railroad between Bouse and Swansea in Yuma county, Arizona, a distance of about 21 miles. For the purposes of taxation the state tax commission assessed its property at $147,700. The plaintiff objected to this valuation as excessive and a protest was presented to the state board of equalization at its August meeting, but no reduction or change in the valuation was allowed. When the taxes fell due, plaintiff paid defendant, under protest, upon the assessed and equalized .value of $147,700. In plaintiff’s protest and…