Board of County Commissioners v. City of Yates Center

The opinion of the court was delivered by

Harvey, J.:

This was an action by Woodson county to recover from the city of Yates Center, one of the taxing districts within the county, taxes paid by the county to the city in excess of the sums collected from property within the city, for the years from 1918 to 1930, inclusive. The action, originally brought in 1932, was pending when the “cash-basis” act (Laws 1933, ch. 319) became effective. In due time the county filed its claim under that act with the city for the same items. The claim was disallowed and the *520county appealed to the district court.…