County of Custer v. Chicago, Burlington & Quincy Railroad

Albert, 0.

This action was brought in the district court by the Chicago, Burlington & Quincy Railroad Company, plaintiff, against Custer county, defendant, to recover taxes paid by the plaintiff under what is claimed to have been an illegal levy. A trial to the court, without a jury, resulted in a finding and judgment for the plaintiff. The defendant brings the case here on error.

The petition sets forth three causes of action, but, as plaintiff’s right to recover on the first and second is conceded, the third alone concerns us. at this time.

The tax in question was levied in 1895, at which time…