Atchison, Topeka & Santa Fe Railway Co. v. Clark

Per Curiam :

This proceeding involves the validity of the statutory provisions authorizing the levy and collection of state delinquent taxes by the authorities charged with that duty. "We agree with the court of appeals that the case must be determined on the agreed facts, and .that the affidavit used in obtaining the temporary order cannot be considered. A correct conclusion was reached, that section 102 of the tax law makes each county responsible to the state for the full amount of the taxes apportioned to the county and levied for state purposes, with the exception of double or erroneous…