County Commissioners v. Union Pacific Railroad

During the last quarter of 1913 the Board of County Commissioners of Arapahoe County included in its annual appropriation bill, and among- its several levies, the following:

“For ‘Special Fund’ for liquidation, payment and redemption of all registered warrants, and all orders and claims against all funds prior to the fiscal year 1913, 1.7 mills on each dollar of assessed valuation. $27,710.00.”

This special levy was made for the purpose of paying certain excess warrants which were issued in 1912 and January, 1913, upon certain funds created in 1911, for the fiscal year 1912, and which excess…