Kennecott Copper Corporation v. State Tax Commission

LATIMER, Justice.

Although separate appeals have been filed in the five cases involved, by stipulation of the parties, they were consolidated for presentation to this court. In each case, certain taxes levied by the State Tax Commission were paid under protest by the respective mining companies and an action commenced in the District Court to recover the taxes so paid. A general demurrer was filed in each action by the appropriate defendant agency and these demurrers were sustained by the lower court. Upon plaintiffs’ refusing to further plead an order of dismissal was entered and these…