Kansas Wheat Growers Ass'n v. Board of County Commissioners

The opinion of the court was delivered by

Mason, J.:

In 1923 the state tax commission (now merged with other bodies into the public service commission) ruled that the Kansas Wheat Growers Association is to be classed as a merchant for purposes of taxation, and as such required to pay taxes upon the average amount of wheat in its possession during the year. The association brought this action against the local taxing officers to enjoin the collection of a tax levied under that rule with respect to wheat held by it. The injunction was granted and the defendants appeal.

The plaintiff is…