Incorporation of Olsburg v. Board of County Commissioners

The opinion of the court was delivered by

Harvey, J.:

This is an appeal from a judgment of the district court of Pottawatomie county dismissing an appeal by interested taxpayers from an order of the board of county commissioners incorporating the town of Olsburg in that county. The sole question in the case is whether or not an appeal lies from an order of the county commissioners incorporating a city of the third class. All other questions have been eliminated by agreement of the parties.

Primarily, the power to create municipal corporations is a legislative power, and its exercise a…