Associated Railway Equipment Owners v. Wilson

The opinion of the court was delivered by

Wedell, J.:

This was an action to enjoin the collection of taxes on railroad cars, mostly freight and a few refrigerator cars, leased or rented by the owner to railroad companies and to obtain an interpretation of pertinent tax statutes pursuant to the provisions of our declaratory judgment act. Defendants, the state commission of revenue and taxation, to be referred to as the commission, and the state treasurer, were parties defendant.

Before proceeding with a consideration of the instant action in the district court it is necessary, in view of certain…