Chicago, Milwaukee, St. Paul & Pacific Railroad v. Fallon County

This action was brought to recover taxes paid under protest. The tax involved is a special school tax levy of six mills authorized by the vote of the qualified electors of school district No. 12 of Fallon county at an election held on July 2'0, 1931. The attack made upon the tax is that it was and is void and illegal because in violation of section 7, Chapter 146, Laws 1931, in that the election was held on July 20, whereas section 7 of the Act, in providing for the election, contains the provision, “And such election must be held before the 1st day of July.” The complaint alleges sufficient…