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ADAMS COUNTY v. NORTHERN PAC. RY. CO.

No. 9345.

115 F.2d 768 (1940)

ADAMS COUNTY et al. v. NORTHERN PAC. RY. CO.

Circuit Court of Appeals, Ninth Circuit.

October 23, 1940.

Attorney(s) appearing for the Case

A. O. Colburn, of Spokane, Wash., and Edwin C. Ewing, of Seattle, Wash., for appellants Adams County et al.

R. G. Sharpe, Sp. Asst. Atty. Gen. of Washington, E. W. Anderson, of Olympia, Wash., and B. Gray Warner, of Seattle, Wash., Ralph E. Foley, of Spokane, Wash., S. J. Krause, of Montesano, Wash., Thor C. Tollefson, of Tacoma, Wash., and Howard E. Phillips, of Davenport, Wash., for King County et al.

L. B. daPonte, Gen. Counsel, Northern Pac. Ry. Co., of St. Paul, Minn., and Robert S. Macfarlane, Western Counsel, and Dean H. Eastman, both of Seattle, Wash., for Northern Pac. Ry. Co.

Ralph J. Anderson, Sp. Asst. Atty. Gen. and Counsel for State Board of Equalization of Montana, for amicus curiae on behalf of State of Montana.

Earl Warren, Atty. Gen., and H. H. Linney, Deputy Atty. Gen. of California (Roger J. Traynor, of Berkeley, Cal., of counsel), for State of California as amicus curiae.

Before WILBUR, HANEY, and STEPHENS, Circuit Judges.

WILBUR, Circuit Judge.

Plaintiff, a Wisconsin corporation, owning and operating railway property in each of twenty-three counties of the State of Washington, sought an injunction in the District Court of the United States for the Eastern District of Washington restraining the collection by each of these counties of unpaid taxes upon the plaintiff's operating property alleged to amount to more than $3,000 for each of the assessment years, 1935 and 1936.

Procedure...

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