Colorado Tax Commission v. Midland Terminal Railway Co.

The Colorado tax commission has brought here for review a judgment of the district court of El Paso county reducing to $144,862 the El Paso county portion of the tax assessment of the Midland Terminal Railway Company for the year 1930, which as to such portion was fixed by the commission at $274,630. From this assessment of the commission an appeal had been taken to that court, after the company had filed a petition under C. L. ’21, section 7287, which petition was heard and denied, and the commission’s decision affirmed.

The lower court obviously misapprehended its proper function as applied…