Chicago, Rock Island & Pacific Railway Co. v. Percival

The opinion of the court was delivered by

Burch, J.:

The action was one by a railway company to recover taxes paid under protest. A demurrer to the answer was overruled, and plaintiff appeals.

The petition alleged that the levy for all school-district purposes for the year 1930, on property in rural high-school district No. 2 in Sheridan county, was 8.13 mills on the dollar; that the limit of levy which could lawfully be made was 6 mills on the dollar; and consequently the levy which was made was excessive to the extent of 2.13 mills. Proper allegations were made of protest and payment under…