Anderson v. Riggs

GIVENS, Chief Justice.

This is a companion case to A. & H. Food Market, Inc. v. Riggs, 71 Idaho 416, 233 P.2d 420. The only difference between the two is that in this case the aggregate assessment against the petitioner-merchants was certified by the County Board of Commissioners to the State Tax Commission as $373,011, which was by appellant Commission increased in the sum of $186,505, making a total of $559,516 and so certified by the State Tax Commission to the County. The total amount was paid by the petitioner merchants and thereafter, one-third thereof was refunded to the…