Atchison, Topeka & Santa Fe Railway Co. v. City of Kansas City

The opinion of the court was delivered by

West, J.:

In 1907 the city of Argentine was authorized to levy a tax of ten mills for- general revenue purposes and five- mills for purposes of general street improvements, which on the assessed valuation would amount to $10,998. Under the provisions of chapter 78 of the Laws of 1908 (see Gen. Stát. 1909, § 9394 et seq.) the city was not authorized for that year to levy more than two per cent in excess of the amount authorized for the previous year, which would be $11,207.

However, for 1908 the city in fact levied for these purposes the sum of $12,776,…