RAY v. BOARD OF COUNTY COMM'RS

No. 38,813

173 Kan. 859 (1953)

252 P.2d 899

GEORGE RAY, Appellee, v. THE BOARD OF COUNTY COMMISSIONERS OF DONIPHAN COUNTY, KANSAS; EVERETT C. HOPP, G.L. FRANKLIN and E.L. EULER, as members of said Board; MAURICE R. BRYAN, as County Clerk and Ex Officio County Assessor of said County; ARTHUR E. NUZUM, as County Treasurer of said County; FRANK CARTER, as Sheriff of said County; and DAVID T. LANTER, as Sheriff of Brown County, Kansas, Appellants.

Supreme Court of Kansas.

Opinion filed January 24, 1953.


Attorney(s) appearing for the Case

Robert A. Reeder, county attorney of Doniphan county, argued the cause and was on the briefs for the appellants.

William M. Drumm, of Seneca, argued the cause, and Harry A. Lanning, of Seneca, and Dan J. Riley, of Dawson, Neb., were with him on the briefs for the appellee.

Wilbur G. Leonard, of Council Grove, and Ervin G. Johnston, of Peru, were on the brief of State Commission of Revenue and Taxation, amicus curiae.


The opinion of the court was delivered by

PRICE, J.:

This was an action to enjoin the levy and assessment of a personal property tax and to secure the release of an item of construction machinery seized in satisfaction of the tax.

The question is whether certain tangible personal property owned by a nonresident, but located in this state on March 1, was subject to being taxed in Kansas.

The trial court held that it was not, and the taxing authorities...

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