Legal Opinion

Auditor of State v. Atchison, Topeka & Santa Fe Railroad

Supreme Court of Kansas

Decided July 15, 1870PublishedCited by 62 opinions

Appeal from. Board of Railroad Assessors. Chapter 124 of the laws of 1869, (p. 249,) prescribed the manner in which the property of railroad and other corporations should be assessed for the purposes of taxation.

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Appeal from. Board of Railroad Assessors. Chapter 124 of the laws of 1869, (p. 249,) prescribed the manner in which the property of railroad and other corporations should be assessed for the purposes of taxation. Section 2 provides that “ the county clerks of the several counties in which any-railroad company now has, or hereafter may have its track and roadway, or any' part thereof, shall constitute a Board of Appraisers and Assessors for the property of said railroad company.” In 1870 the Atchison, Topeka §> Santa Fe Railroad Company had its track or roadway, and its road in operation, in…

1Opinion of the Court

The opinion of the court was delivered by

Kingman, O. J.:

The Auditor of State appealed to this court'from the appraisal of the property of the Atchison, Topeka and Santa Fe Kailroad Company made by the board of county clerks. The appeal is taken in pursuance of section 11, of chapter 124 of the laws of 1869. The railroad company appear by counsel, and move the *504•court to dismiss the appeal on the ground that this court has no jurisdiction of the matter.

The act above referred to by express terms gives the jurisdiction to this court; and that it does so, is not controverted in the argument. The…

2Cases cited2 opinions

  1. Weaver v. DevendorfNew York Supreme Court · 1846
  2. Barhyte v. . ShepherdNew York Court of Appeals · 1866

3Cited by62 opinions

  1. Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
  2. Gannon v. StateSupreme Court of Kansas · 2014
  3. Mobil Oil Corporation v. McHenrySupreme Court of Kansas · 1968
  4. Christianson v. Farmers' Warehouse Ass'nNorth Dakota Supreme Court · 1896
  5. Symns v. GravesSupreme Court of Kansas · 1902

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