Oregon Short Line Railroad v. Minidoka County
Idaho Supreme Court
APPEAL from the District Court of the Fourth Judicial District in and for Minidoka County. Hon. Wm. A. Bab-, cock, Judge. Action to enjoin the collection of a fifteen mill levy of taxes made by School District No. 5 and to limit such levy to five mills. Judgment for the plaintiff.
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APPEAL from the District Court of the Fourth Judicial District in and for Minidoka County. Hon. Wm. A. Bab-, cock, Judge. Action to enjoin the collection of a fifteen mill levy of taxes made by School District No. 5 and to limit such levy to five mills. Judgment for the plaintiff. Inasmuch as the two sections of the law are in conflict, the later or subsequent is deemed to repeal the former, and such later and subsequent act is the act in effect at the time this action was instituted. (Noble v. Bragaw, 12 Ida. 265, 85 Pac. 903; People v. Dobbins, 73 Cal. 257, 14 Pac. 860; Louisville v.…
1Opinion of the CourtSullivan, C. J.
This action was brought by the Oregon Short Line Railroad Company, a corporation, against Minidoka county, School District No. 5 of said county, and the county treasurer, to restrain the collection of taxes assessed on the basis of a fifteen mill levy, and to limit them to a five mill levy as provided by chap. 88, p. 362, of the Session Laws of 1913. The fifteen mill levy was made under the provisions of chap. 115, p. 434, Session Laws 1913.
The trial court held that the provisions of said chap. 88 limiting the levy to five mills controlled in this case, and that the levy of fifteen mills…
2Cases cited2 opinions
- Colburn v. WilsonIdaho Supreme Court · 1913
- Schaedler v. Columbia Contract Co.Oregon Supreme Court · 1913
3Cited by11 opinions
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- Christensen v. WestIdaho Supreme Court · 1968
- State Ex Rel. Taylor v. TaylorIdaho Supreme Court · 1938
- Herrick v. GalletIdaho Supreme Court · 1922
- John Hancock Mutual Life Insurance Co. v. NeillIdaho Supreme Court · 1957
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