Protest of St. Louis-S. F. Ry. Co.

This is an appeal by Hie protestant from a judgment of the Court of Tax Review in favor of the protestee therein.

The item in question is the general fund levy of Kiowa county, and .9S3: mill of Biat levy was protested. The basis of the protest was that there was a surplus in the sinking fund of the county which should liave been considered as cash on hand in the general fund of the county, and that if it had been so considered, the levy for the general fund of the county would have been .983 mill less than the levy made.

The record shows that there was on hand in Kiowa county in cash…