Midwest Popcorn Co. v. Johnson

This is a suit in equity for a declaratory judgment determining the constitutionality of the Tax Appraisal Board Act, sections 77-1301 and 77-2501 to 77-2510, R. S. 1943, as amended in 1947 and 1949. The trial court sustained a demurrer to the petition and, plaintiff having declined to further plead, dismissed the action. Plaintiff appeals.

The action was brought by the plaintiff on behalf of itself and all taxpayers similarly situated, to enjoin the Auditor of Public Accounts and the State Treasurer from paying out any funds appropriated for the use- of the Douglas County tax appraisal board…