Appeals of Chicago & Northwestern Railway Co.

RENTTO, Presiding Judge.

The litigation reported in Chicago and North Western Railway Company v. Gillis, 82 S.D. 470, 148 N.W.2d 581 and 83 S.D. 332, 159 N.W.2d 293, was concerned with the assessment for tax purposes of the railway’s operating property in South Dakota as made by the commissioner of revenue. This proceeding presents only the issue of equalizing the taxable value of such property as fixed and reported by the department of revenue with the taxable value of real and personal property owned by others and locally assessed.

*615For the year 1964 the commissioner of revenue determined that…