K. P. Railway Co. v. Comm'rs of Ellis Co.
Supreme Court of Kansas
Error from Ellis District Court. On the 1st of May 1875, the K. P. Railway Company made out and returned to the county clerk a sworn statement of its property subject to taxation for the year 1875, in Ellis county, stating the kind and value of each class of property, as required by law.
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Error from Ellis District Court. On the 1st of May 1875, the K. P. Railway Company made out and returned to the county clerk a sworn statement of its property subject to taxation for the year 1875, in Ellis county, stating the kind and value of each class of property, as required by law. The aggregate value of all its property, as returned by the plaintiff, was $163,510.37. This amount was increased by the Board of County Commissioners to $278,375.17, and so certified to the state board of equalization. This latter board readjusted this valuation, and fixed the value of the property subject…
1Opinion of the Court
The opinion of the court was delivered by
Brewer, J.:
This was an action to restrain the collection of taxes, and the case turns on the action of the commissioners in raising the assessment of plaintiff’s property. The company received notice of the meeting of the commissioners, and appeared. The finding of the court as to such action is in these words:
“Said increase was made upon the personal knowledge of the members of the board of equalization, and upon their statements made outside of said meeting to each other, but at previous meetings, and upon the returns of plaintiff for previous years,…
2Cases cited2 opinions
- Auditor of State v. Atchison, Topeka & Santa Fe RailroadSupreme Court of Kansas · 1870
- Lappin v. Board of County CommissionersSupreme Court of Kansas · 1870
3Cited by3 opinions
- Mackin v. Taylor County CourtWest Virginia Supreme Court · 1893
- P. C. &. St. L. R'y. Co. v. Board of Public WorksWest Virginia Supreme Court · 1886
- Silven v. Board of County CommissionersSupreme Court of Kansas · 1907