In re Chicago, Rock Island & Pacific Railway Co.

The opinion of the court was delivered by

Dawson, J.:

This appeal is the culmination of certain proceedings commenced before the state tax commission wherein the Chicago, Rock Island & Pacific Railway Company sought to recover certain alleged excess taxes for 1932, which it had paid under protest in Butler county.

The first half of the railway company’s taxes for 1932, as computed by the local and state taxing officials, was $3,174.45, which, according to the written, protest of appellant, was $1,824.38 in excess of the reasonable requirements of the county and its subdivisions through which the…