State ex rel. Wertz v. Horn

The opinion of the court was delivered by

Hopkins, J.:

This controversy involves an interpretation of section 9 of chapter 255 of the Laws of 1927, which provides for reimbursement to the taxpayers of funds paid by them for the construction of hard-surfaced roads in benefit districts when such funds *592have been collected and are available for such reimbursement purposes. The pertinent part of section 9 reads:

“The board of county commissioners in any county in which state highways have been built . . . shall . . . when such fund is not necessary to construct a state highway in accordance with some…