Stanolind Pipe Line Co. v. Excise Board of Lincoln County

This is an appeal from a judgment of the Court of Tax Review involving a levy made by consolidated school district No. 1, of Lincoln county, wherein is located the incorporated town of Wellston.

The levy here protested is for an item of §600 appropriated for superintendence of the separate school conducted within said district for the fiscal year ending June 30. 1939. Three hundred dollars of the appropriation was estimated as coming from the secondary aid fund of the state. The §300 protested was to be raised by taxation for separate schools.

The validity of the appropriation depends upon…