State Ex Rel. Missouri Pacific Railroad v. Danuser

WALKER, C. J.-

— This.is an original proceeding by certiorari to quash the proceedings of the State Tax Commission and the records of the officers named, in the assessment of certain franchise taxes against the railroad company for the year 1927.

The statute authorizing the collection of a corporation franchise tax w(as first enacted in 1917, Laws 1917, page 237. ' It underwent several amendments not necessary to be noted here; and as incorporated in the Revised Statutes of 1919 (Chap. 20, Art. I), the sections relative to the tax are 9836, 9837, 9838, 9839, 9840, 9841, 9843 and 9845. These…