NORTH SIDE CANAL CO. v. STATE BOARD OF EQUALIZATION

Attorney(s) appearing for the Case

James R. Bothwell, of Twin Falls, Idaho, and C. R. Ellery, of Cheyenne, Wyo. (W. Orr Chapman, of Twin Falls, Idaho, and Kinkead, Ellery & Henderson, of Cheyenne, Wyo., on the brief), for appellant canal companies.

Ethelbert Ward, Sp. Asst. Atty. Gen. (Albert D. Walton, U. S. Atty., and Clyde M. Watts, Asst. U. S. Atty., both of Cheyenne, Wyo., and B. E. Stoutemyer, Dist. Counsel, U. S. Reclamation Service, of Boise, Idaho, on the brief), for the United States.

W. C. Mentzer, of Cheyenne, Wyo. (J. A. Christmas, of Kemmerer, Wyo., and W. W. Neilson, of Jackson, Wyo., on the brief), for appellee counties.

Ray E. Lee, of Cheyenne, Wyo. (David J. Howell, Atty. Gen., of Wyoming, on the brief), for appellee State Board of Equalization.

Before LEWIS, Circuit Judge, and MUNGER and FARIS, District Judges.