Chicago, Burlington & Quincy Railroad v. County of Box Butte

This is an action to recover the excessive and void portion of a tax paid to the county, it being alleged that the tax assessed and collected is in excess of the amount authorized by section 77-1104, R. S. Supp., 1955. The defendant asserts that the tax levied is not in excess of the amount authorized, and that, in any event, Laws 1953, chapter 290, page 985, codified as sections 77-1104 and 77-1105, R. S. Supp., 1955, is unconstitutional and void in that it violates Article III, section 1, Article II, section 1, Article III, section 14, and Article III, section 18, of the Nebraska…