Board of County Commissioners v. McIntire

This action was instituted by the board of county commissioners of Arapahoe county to restrain the state board of equalization from assessing the railroad property of the state and distributing the valuation thereof among the various counties of the state, in accordance with the provisions of the revenue act of 1891 (Session Laws 1891, 290, et seq.'). The defendants demurred to the complaint upon several grounds. The district court sustained the demurrer and dismissed the action. To review this judgment of dismissal the board of commissioners prosecutes its writ of error.

Upon what ground the…