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CITY OF ARKANSAS CITY v. BOARD OF COUNTY COMMISSIONERS

No. 44,566

197 Kan. 728 (1966)

420 P.2d 1016

THE CITY OF ARKANSAS CITY, KANSAS, and THE CITY OF WINFIELD, KANSAS, Municipal Corporations of the 2nd Class, Appellants, v. THE BOARD OF COUNTY COMMISSIONERS OF SUMNER COUNTY, KANSAS; RONALD F. DWYER, County Clerk and Ex-officio County Assessor of Sumner County, Kansas, and GLEN McMILLAN, County Treasurer of Sumner County, Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed December 10, 1966.

Attorney(s) appearing for the Case

W.R. Mathews, of Winfield, argued the cause and Lawrence E. Christenson and Marion P. Mathews, also of Winfield, were with him on the brief for appellants.

Charles E. Watson, of Wellington, argued the cause and was on the brief for the appellees.

The opinion of the court was delivered by

PRICE, C.J.:

This is an action to recover taxes paid under protest and for injunctive relief from further taxation.

Plaintiff landowners have appealed from an adverse judgment.

The facts are not in dispute.

In 1948, by a deed not shown in the record, the United States of America conveyed a half section of land situated in Sumner county to the City of Arkansas City and the City of Winfield as...

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