Northern Pacific Railway Co. v. Shoshone County

— Four actions separately brought by the respective appellants, consolidated in the trial court and here, sought the return of taxes levied and paid under Section 61-806 b., I. C. A., 1939 S. L. Ch. 124, page 221.

Appellants’ first contention is that in the phrase “in those counties within the State of Idaho where property assessed at more than 67 °/o of the total assessed valuation of such counties is situate outside of the boundaries of school districts,...” the words “school districts,” mean all the school districts in the county, or second, at least all “organized school districts,” while…