Northern Pacific Railway Co. v. County of Kootenai
Idaho Supreme Court
APPEAL from the District Court of the Eighth Judicial District, in and for the County of Kootenai. Hon. Robert N. Dunn, Judge. Action by the plaintiff to quiet its title and remove a cloud from its property and enjoin and restrain taxing officers from collecting a tax or holding the same as a lien against plaintiff’s property. Judgment for the defendant, and plaintiff appealed.
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APPEAL from the District Court of the Eighth Judicial District, in and for the County of Kootenai. Hon. Robert N. Dunn, Judge. Action by the plaintiff to quiet its title and remove a cloud from its property and enjoin and restrain taxing officers from collecting a tax or holding the same as a lien against plaintiff’s property. Judgment for the defendant, and plaintiff appealed. The state board of equalization has no power to assess for taxation the 5.67 miles of “second track” in question, and the certification of that assessment to Kootenai county and the tax levied upon the rolls of that…
1Opinion of the CourtAilshie, J.
— This is an action that was instituted by the Northern Pacific Ry. Co. to quiet its title to 5.67 miles *78of its railway track and remove the cloud therefrom, and to enjoin and restrain the taxing officers from proceeding further for the collection of a tax levied and assessed against the property. The court sustained a demurrer to the complaint, and the company thereupon appealed.
It seems that in the year 1909 the state board of equalization valued and assessed the property of the Northern Pacific Ry. Co., and caused the same to be certified by the state auditor to the auditor of Kootenai…
2Cases cited3 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Couts v. CornellCalifornia Supreme Court · 1905
- State ex rel. Morton v. BackNebraska Supreme Court · 1904
3Cited by3 opinions
- Estate of GouldCalifornia Supreme Court · 1919
- Chicago, Milwaukee & St. Paul Railway Co. v. Kootenai CountyIdaho Supreme Court · 1920
- Standrod v. CaseIdaho Supreme Court · 1913