Southern Pacific Co. v. County of Graham

For the year 1927, the Southern Pacific Company’s property, both tangible and intangible, real and personal, was listed by the taxing authority of the state and/or county of Graham as subject to taxation in Thatcher Drainage Distinct No. 1 and Central Drainage District No. 2 for drainage purposes. The company paid to the treasurer of Graham county, who is made by law ex-officio treasurer of such districts, the first installment of $921.25 under protest, and thereafter instituted this action to recover such sum contending (1) that there is no authority under the laws of the state to assess and…