Oregon Short Line Railroad v. Washington County

The commissioners of Washington County in September, 1931, pursuant to chapter 232, Session Laws 1927, amended by chapter 138, Session Laws 1929, which adt and amendment was repealed by chapter 122, of the Session Laws for 1931, determined the budget for 1931, which included a levy for the current expense fund of 40 cents on each $100 of assessed valuation, the maximum amount, permitted by sec. 61-803, I. C. A., on an assessed valuation in excess of $7,500,000.

Section 3, of the law as amended subdivided current expense into six heads:

■ “(1) Salaries and Wages; (2) Maintenance and Operation;…