B. & H. Transportation Co. v. Johnson

JAMISON, J., pro tem.

This appeal is from a judgment of dismissal entered after plaintiff had declined to amend after demurrer to its amended complaint had been sustained.

This is an action brought for the recovery of taxes paid by plaintiff to respondent under protest. The principal question involved in this appeal is the construction to be placed on section 15 of article XIII of the state Constitution. This section was adopted on November 2, 1926, and the first paragraph of said section is as follows: “Taxes levied, assessed and collected as hereinafter provided upon companies owing,…