Board of County Commissioners v. Wright

The opinion of the court was delivered by

Smith, J.:

This was an action to enjoin the enforcement of an order of the state tax commission. The trial court denied the relief sought by the plaintiff and allowed the defendants a portion only of the affirmative relief asked by them in cross petitions. Both sides appeal.

After setting out the official position of the parties, the petition alleged that on November 2, 1935, the Kansas Power & Light Company paid to the register of deeds of Shawnee county $75,000 registration fee on a mortgage it had filed in Shawnee county that day; that the mortgage…