Bivins v. Board of County Commissioners

*917The opinion of the court was delivered by

Thiele, J.:

This is an appeal from a judgment allowing recovery of taxes paid under protest.

For our purposes the facts may be stated as follows: Plaintiffs are residents of Texas, where in the spring of 1929 they owned and had large numbers of cattle which were duly assessed for taxation for the year 1929, the tax being ultimately paid. About May 1, 1929, they shipped some of the cattle to Riley county to be placed in pastures for the grazing season. The proper officers of Riley county assessed the cattle for taxation for the year 1929, under R. S.…