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MISSOURI PACIFIC RLD. CO. v. BOARD OF COUNTY COMM'RS

No. 38,447

172 Kan. 80 (1951)

238 P.2d 462

GUY A. THOMPSON, Trustee, MISSOURI PACIFIC RAILROAD COMPANY, Debtor, Appellant, v. THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF OSAGE, STATE OF KANSAS, et al., Appellees.

Supreme Court of Kansas.

Opinion filed December 8, 1951.

Attorney(s) appearing for the Case

Ralph M. Hope, of Wichita, argued the cause, and W.F. Lilleston, of Wichita, and Alex Hotchkiss, of Lyndon, were with him on the briefs for the appellant.

T.M. Lillard, of Topeka, argued the cause, and Leonard W. McAnarney, county attorney, and O.B. Eidson, Philip H. Lewis, and James W. Porter, all of Topeka, were with him on the briefs for the appellees.

The opinion of the court was delivered by

PRICE, J.:

This was an action to recover taxes paid under protest. From an adverse judgment plaintiff has appealed.

In 1949, pursuant to the passage of chapter 385, Laws of 1949 (now appearing as G.S. 1949, 72-5715), Osage county levied ad valorem taxes for that year upon the property owned by appellant situated and located within the county. Appellant paid the taxes so levied under protest and then commenced...

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