International Harvester Co. v. County of Douglas

I concur with the conclusion arrived at in the majority opinion both for the reason that the taxpayer followed the wrong procedure and that the facts of the case make the intangible property here involved taxable under, the provisions of section 77-713, R. S. 1943.

However, I do not agree with the opinion insofar as it holds that under the provisions of our Constitution and the laws of this state that all intangibles in this state should be returned, assessed, and taxed in Nebraska without regard to whether the owner is a nonresident, nor do I find any decision of this court cited in the…