Grainger Brothers Co. v. County Bd. of Equalization

These cases involve the assessments on stocks of merchandise, being tangible personal property of the plaintiff and appellant, Grainger Brothers Company, for the years 1959, 1960, 1961, and 1962.

Protests were filed with the defendant and appellee board of equalization of the county of Lancaster for each of the years mentioned. The protests were each denied. On appeal the cases were consolidated for trial in district court as was done for briefing and argument here. The trial in district court resulted in a finding and judgment that the plaintiff’s inventory was fairly and properly equalized…