Sherwood Construction Co. v. Board of County Commissioners

The opinion of the court was delivered by

Wedell, J.:

This was an action to enjoin county officers from collecting taxes alleged to have been illegally levied and assessed on personal property.

*422Plaintiff, The Sherwood Construction Company, a corporation, appeals from the order sustaining a demurrer to its petition. The pertinent averments of the petition, in substance, were:

Plaintiff is a Kansas corporation with its principal place of business and post-office address in Wichita, Sedgwick county; that is the place where its business is done and conducted; all property and equipment owned by it…