UNION PAC. R. CO. v. BOARD OF COMMISSIONERS

Nos. 96, 97, 123.

35 F.2d 785 (1929)

UNION PAC. R. CO. v. BOARD OF COMMISSIONERS, WELD COUNTY. DENVER TRAMWAY CORPORATION v. CITY AND COUNTY OF DENVER. ATCHISON, T. & S. F. RY. v. BOARD OF COMMISSIONERS, PROWERS COUNTY.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied December 11, 1929.


Attorney(s) appearing for the Case

C. C. Dorsey, of Denver, Colo. (N. H. Loomis, of Omaha, Neb., and Gerald Hughes, of Denver, Colo., on the brief), for appellants Union Pacific R. Co. and Denver Tramway Corporation.

Erl H. Ellis, of Denver, Colo. (W. W. Grant, Jr., Morrison Shafroth, and Henry W. Toll, all of Denver, Colo., on the brief), for appellant A. T. & S. F. Ry. Co.

Wm. R. Kelly, of Greeley, Colo., and John R. Wolff, of Boulder, Colo. (Thos. H. Gibson and B. F. Reed, both of Denver, Colo., Robt. E. Winbourn, Atty. Gen., and Chas. Roach, Deputy Atty. Gen., on the brief), for appellees.

Before LEWIS, PHILLIPS, and McDERMOTT, Circuit Judges.


PHILLIPS, Circuit Judge.

These are actions at law under section 7447, C. L. Colo. 1921, which authorizes the recovery from a county, after payment, of any tax or portion thereof found to be erroneous or illegal.

Jurisdiction of the federal court is invoked in each case on the ground of diversity of citizenship and on the claim that certain orders of the State Board of Equalization, increasing the assessment of the property of plaintiffs, amounted to a deprivation...

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