Missouri-Kansas-Texas R. Co. v. Cowden

This is an action to recover alleged illegal taxes paid under protest. The trial court sustained defendant’s demurrer to plaintiff’s evidence and rendered judgment for defendant. Plaintiff appeals. The facts are as follows: Plaintiff owned property in common school district No. 34 and in independent school district No. 105 in Lincoln county. On August 2, 1936, the county superintendent of public instruction annexed school district No. 34 to independent district No. 105. On August 6, 1936, the board of education of independent school district No. 105 filed its estimate of needs based upon the…