Excise Board of Lincoln County v. St. Louis-San Francisco Ry. Co.

The defendants in error, hereinafter referred to as protestants, protested several items of the tax levy of Lincoln county for the fiscal year commencing July 1, 1938. All the items protested were settled before trial in the Court of Tax Review except two. One of these was an item of $300, one-half of an estimate made by the school district in which the town of Wellston is located for expense in' superintending the separate school within said district located in the town of Wellston. The other one-half was supposed to be paid out of the secondary aid fund furnished by the state.

The other item…