Central Railroad v. Martin

Quinn, President.

The appeals represented in the foregoing caption are brought on behalf of the railroad systems named, -and of the separately assessed individual companies, aggregating sixty-six in number, which they operate through stock control, lease, or otherwise. The assessments sought to be reviewed were made by respondent upon the railroad properties operated in this state by those systems, for the tax years 1937 and 1938, determined as of the assessing dates fixed in the controlling statutes, January 1st, 1936, and January 1st, 1937, respectively. Pamph. L. 1888, ch. 208, as…