Chicago, Burlington & Quincy Railroad v. Merrick County

Maxwell, Ch. J.

In the years 1887 and 1888 the plaintiff was engaged in extending its line north from Central City and stored at that point a large quantity of material for the construction, repair, and operation of its said road. A portion of this material was not used for the purposes named, but remained on the ground at that point in the spring of 1889. This being so the assessor of Central City secured the listing of the property by the tax agent of the plaintiff and fixed the value of the property for the purposes of taxation at $60,242.54, and taxes to the amount of $2,948.75 were levied…