Board of County Commissioners v. Missouri, Kansas & Texas Railway Co.

The opinion of the court was delivered by

Smith, J.:

In July, 1896, the state board of equalization made an order increasing the value of all property in Geary' county for that year, except rail*169road property, ten per cent, of the amount returned by the city and township assessors; and at the same time the board apportioned to said county, as its proper proportion of state taxes, the sum of $9755.98, which order was transmitted by the state auditor to the county clerk. The board of county commissioners of Geary county did not, however, obey the order of the said board of equalization by raising…