Bull v. Kelley

The opinion of the court was delivered by

Burch, J.

The appellants, Naylor and Hollembeak, sought to enjoin the collection of taxes levied by the city of Cimarron upon tracts of land owned by them and claimed to be outside the city limits. Some of the land affected was discharged from the levy, and this appeal is taken from the judgment of the district court *598holding the remainder to be within the city limits and therefore subject to city taxes.

The initial question is one of statutory interpretation. In 1889 the legislature, by an omnibus act, vacated portions of more than sixty town sites.…