City of Pocatello v. Ross

—In 1931, the State Board of Equalization, after determining the full cash value of the intrastate lines of the Oregon Short Line Railroad Company to be 156,882,646 proceeded to apportion that value to the several taxing units through which the said lines ran. To the City of Pocatello, was apportioned a value of #189,886. In arriving at this figure, the board had divided the assessed value of each main line, second track and branch line by the number of miles of each and multiplied the line mileage of each main line, second track and branch line within the limits of Pocatello by the…