Legal Opinion

Atchison, Topeka & Santa Fé Railroad v. Board of Commissioners

Supreme Court of Kansas

Decided January 15, 1892PublishedCited by 6 opinions

Error from, Atohison District Court. Action by the Atchison, Topeka & Santa Fé Railroad Company against the Board of Commissioners of Atchison County, the county treasurer, and T. J. Emlen, to recover money illegally exacted as taxes. Judgment for defendants on demurrer to the petition. Plaintiff brings error.

1Opinion of the Court

The opinion of the court was delivered by

Johnston, J.:

This action was brought by the railroad company against the board of county commissioners of Atchison county, the county treasurer, and T. J. Emlen, to recover $184.34, alleged to have been illegally exacted from the company as taxes. The petition alleged that the company owned and operated a line of railroad through Atchison county in the year 1886; that its property was assessed in the sum of $189,-067; and that a levy was made upon the property of 1 mill on the dollar for county bridge tax, which was in addition to the levy of 10 mills…

2Cases cited2 opinions

  1. Kansas Pacific Railway Co. v. Commissioners of Wyandotte CountySupreme Court of Kansas · 1876
  2. Atchison, Topeka & Santa Fé Railroad v. WilhelmSupreme Court of Kansas · 1885

3Cited by6 opinions

  1. Atchison, Topeka & Santa Fe Railway Co. v. City of HumboldtSupreme Court of Kansas · 1912
  2. Chicago, Milwaukee, & Puget Sound Railway Co. v. Bowman CountyNorth Dakota Supreme Court · 1915
  3. State Ex Rel. Moses v. Board of County CommissionersSupreme Court of Kansas · 1952
  4. State ex rel. Faulconer v. Board of County CommissionersSupreme Court of Kansas · 1911
  5. Atchison, Topeka & Santa Fe Railway Co. v. Board of County CommissionersSupreme Court of Kansas · 1926

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