Atchison, Topeka & Santa Fe Railway Co. v. Board of County Commissioners

The opinion of the court was delivered by

Porter, J.:

Action to recover taxes alleged to be illegal which the railway company paid under protest.

Under the provisions of chapter 409 of the Laws of *6521907 the county commissioners of Harper county were authorized to make a general levy of ten mills on the dollar for general purposes for that year. By the provisions of chapter 78 of the Laws of the Special Session of 1908 they were authorized to make the same levy for general purposes as in 1907 plus two per cent thereof. In 1907 they made a levy of ten mills for general purposes. It appears that…