Boston Safe Deposit & Trust Co. v. Boyd

The opinion of the court was delivered by

Burch, C. J.:

The proceeding is one of mandamus, by an intervenor in the case of Boston Safe Deposit and Trust Co. v. Boyd, 139 *430Kan. 411, 32 P. 2d 218, to require the state treasurer to refund succession taxes, assessed without authority and paid under protest. In that case, the court took jurisdiction over funds of the character indicated, received by the state treasurer and accounted for by him in a fund known as “The Protested Inheritance Tax Fund” (see Kittredge v. Boyd, 136 Kan. 691, 18 P. 2d 563), and the court retained jurisdiction to determine…