Pottawatomie County, Excise Board v. Standish Pipe Line Co.

This is an appeal by the excise board of Pottawatomie county from a judgment of the Court of Tax Review sustaining a protest against an additional five-mill ad valorem levy voted by the citizens of independent school district No. 112, in said county, for the tax year 1940-1941, allegedly pursuant to section 10, art. 10, of the Constitution.

The question for determination is whether an additional levy voted at an election called and advertised by the school board for the purpose of raising revenue to erect two rooms as additions to the present school building, and to purchase equipment…