State Ex Rel. Johnson v. Atchison, Topeka & Santa Fe Railway Co.

Action by the Collector of Clark County to recover from the defendant the sum of $11,-165.46, claimed to be due for taxes for the year 1921. Defendant refused to pay on the ground that under the law of 1921 (Laws 1921, p. 677), the levy for 1921 for county purposes in Clark County exceeded the levy for like purposes in 1920 by more than ten per cent. On December 31, 1921, before such taxes became due, there was a tender of $10,144.03, which the defendant claimed was all that it legally owed. In January there was a second tender of $10’,245'.48, which included the amount of the first tender…