John Deere Co. v. Phillips County

An action to recover taxes paid under protest. Judgment of dismissal entered and the taxpayer assigns error.

The proceeding was against "The County of Phillips, State of Colorado." An action so brought is not maintainable. "In all suits or proceedings, by or against a county, the name in which the county shall sue or be sued shall be, the board of county commissioners of the county of............" C.L. 1921, § 8662. Even had the taxpayer been successful below its judgment would have been unavailing. Board of County Commissioners v.Churning, 4 Colo. App. 321, 35 Pac. 918. "We have but one…