B. & M. R. R. v. Board of County Commissioners of Saunders Co.

In this case two questions are presented for our decision. The first concerns the land road tax of one dollar upon each forty-acre tract, without regard to value, levied by the county commissioners for the year 1875, pursuant to the requirements of the statutes then in force; and the second, certain taxes levied by them upon- their own motion to discharge the bonded indebtedness of school districts within the county as it should fall due.

As to the road tax, the plaintiff contends that, although legally imposed, it was rendered invalid and uncollectible by force alone of our present…