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NORTHSIDE CANAL CO. v. STATE BOARD OF EQUALIZATION

No. 1453.

8 F.2d 739 (1925)

NORTHSIDE CANAL CO., Limited, v. STATE BOARD OF EQUALIZATION et al.

District Court, D. Wyoming.

September 26, 1925.

Attorney(s) appearing for the Case

James R. Bothwell, of Twin Falls, Idaho, and Kinkead, Ellery & Henderson, of Cheyenne, Wyo., for plaintiff.

Albert D. Walton, U. S. Atty., of Cheyenne, Wyo., B. E. Stoutemeyer, of Boise, Idaho, and Ethelbert Ward, of Denver, Colo., for the United States.

D. J. Howell, Atty. Gen., and Ray E. Lee, Sp. Asst. Atty. Gen., J. A. Christmas, Co. Atty., of Kemmerer, Wyo., Wilford W. Neilson, Co. Atty., of Jackson, Wyo., and W. C. Mentzer, of Cheyenne, Wyo., for defendants.

KENNEDY, District Judge.

This was a suit begun originally against the state of Wyoming, the state board of equalization of that state, the board of county commissioners of the county of Teton, as well as the treasurer and assessor of that county. Its general purport is to enjoin and restrain the assessment, levy, and collection of taxes by the defendants named upon the ground that such assessments are illegal. After the suit had been instituted, the United States...

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