Chase County v. Chicago, Burlington & Quincy Railroad

Irvine, C.

For the year 1894 the county board of Chase county levied taxes to the aggregate of 16.8 mills on the dollar valuation, being apparently 1.3 mills in excess of the limit authorized by the constitution. The Chicago, Burlington & Quincy Railroad Company paid the tax so assessed against its property in the county, under protest, and then brought this suit in the county court to recover that part of the amount so paid in excess of what would have been due on a levy of 15 mills. In the county court the action was dismissed. An appeal was taken to the district court, where the county…