Northern Pacific Railway Co. v. Sanders County

On the first Monday of March, 1920, the Northern Pacific Eailway Company had approximately 700,000 railroad ties in Sanders county. These ties were listed with, and a valuation placed thereon, by the county assessor. The county clerk computed the taxes upon forty per cent of the assessed value, and these taxes, extended on the assessment-roll, were de*610manded by the county treasurer. The railway company, contending that the basis of computation should be thirty per cent of the assessed value, paid the taxes upon the difference under protest and brought this action to recover the alleged excess.…