Fleming v. Ferguson

The opinion of the court was delivered by

Smith, J.:

These were actions to recover taxes that had been paid under protest. Judgment was for the defendants. Plaintiffs have appealed.

One action was brought by The Union Pacific Railroad Company, the other by the trustees of the estate of The Chicago, Rock Island and Pacific Railway Company. The pleadings and findings are identical except for amounts. Hereafter in this opinion the pleadings and findings with reference to The Union Pacific Railroad Company will be discussed. After identifying the parties, the petition alleged that the defendant,…