Atchison, Topeka & Santa Fe Railway Co. v. City of Hutchinson

The opinion of the court was delivered by

Burch, J.:

The action was one to recover taxes paid which it is claimed the city of Hutchinson lacked power to levy. A de murrer was sustained to the petition and the plaintiff appeals.

The taxes complained of were four-tenths of a mill for general improvements and three one-hundredths of a mill for a judgment fund.

The statutes relating to the government of cities of the first class were revised in 1903 by chapter 122 of the Laws of that year. Section 125 of that act provided that the mayor and council shall levy taxes each year upon all the real,…