State Board of Equalization v. People ex rel. Atchison, Topeka & Santa Fe Railway Co.

Motion of defendants in error to dismiss the writ of error. Under the law in force before the passage of the general revenue act of 1901, the state hoard of equalization possessed the power of assessing for taxation railroad property. That act purported to take from that hoard such power, and to confer it upon another body called the state board of assessors, created by that act. Certain railroad companies of the state, because they questioned the constitutionality of this provision and claimed that the state board of equalization was the only body that could exercise such power, brought this…