Chicago, Burlington & Quincy Railroad v. Board of Commissioners
Supreme Court of Kansas
Error from Atchison District Court. This action was brought on the 5th day of January, 1894, by The. Chicago, Burlington & Quincy Railroad Company against The Board of County Commissioners of the Coimty of Atchison, and J. C. MeCully, as treasurer of Atchison county, to enjoin 75 per cent, of its taxes, other than state taxes, as levied in Atchison county for the year 1893. The defendants filed an answer containing a general denial.
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Error from Atchison District Court. This action was brought on the 5th day of January, 1894, by The. Chicago, Burlington & Quincy Railroad Company against The Board of County Commissioners of the Coimty of Atchison, and J. C. MeCully, as treasurer of Atchison county, to enjoin 75 per cent, of its taxes, other than state taxes, as levied in Atchison county for the year 1893. The defendants filed an answer containing a general denial. Trial had on the 18th of June, 1894, before the court without a jury. The court made and filed the following findings of fact: “The plaintiff is a railroad…
1Opinion of the Court
The opinion of the court was delivered by
Horton, C. J.:
The constitution of the state ordains that “the legislature shall provide for a uniform and equal rate of assessment and taxation.” (Art. 11, §1.) To compel uniformity and equality of assessment and taxation, the statute provides that all property shall be assessed at its true value. (Gen. Stat. of 1889, ¶6861.) In this case, it appears from the findings of the trial court that a greater burden of taxation was imposed in 1893 upon the property of the railroad company in Atchison county than on other property in that county. The taxes were…
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