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CONVERSE v. NORTHERN PAC. RY. CO.

No. 6604.

2 F.2d 959 (1924)

CONVERSE et al. v. NORTHERN PAC. RY. CO. et al.

Circuit Court of Appeals, Eighth Circuit.

December 11, 1924.

Attorney(s) appearing for the Case

John Thorpe, of Bismarck, N. D. (George F. Shafer and Gordon Cox, both of Bismarck, N. D., on the brief), for appellants.

Charles W. Bunn, of St. Paul, Minn. (M. L. Countryman, of St. Paul, Minn., on the brief), for appellees.

Before STONE and KENYON, Circuit Judges, and FARIS, District Judge.

STONE, Circuit Judge.

This is an appeal by certain taxing officers of the state of North Dakota from a permanent injunction restraining them from collecting income taxes against appellees, the Northern Pacific Railway Company and the Great Northern Railway Company. The taxes in question are those levied for the year 1922.

The sole question involved in this appeal is that of the proper construction of the income statute of North Dakota. This statute was enacted...

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