Atchison, Topeka & Santa Fe Railway Co. v. City of Topeka

The opinion of the court was delivered by

West, J.:

This case involves the validity of a certain tax levied by the city of Topeka. The trial court held it void and the city appeals..In the act providing for the commission form of government it was made the duty of the board of commissioners in July of each year, or as soon thereafter as practicable, to “make a careful estimate of the probable revenues for the next fiscal year (beginning January 1) and apportion the same to the several departments of the city government, including a reserve fund of not to exceed twenty-five thousand dollars, to…