Wood v. McCook Water-Works Co.

This action was brought by plaintiff in bis official capacity, in tbe district court for Red Willow county, to recover taxes upon personal property assessed against tbe defendant for tbe year 1911. A general demurrer to tbe petition was overruled, and, defendant declining to plead further, judgment was entered for plaintiff for tbe amount of tbe tax. Defendant appeals.

Tbe petition alleges substantially: That on April 1, 1911, defendant was a corporation, with its principal office and place of business and all of its property, upon which tbe tax was assessed, located in tbe city of McCook, and…