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HOLMES v. BOARD OF COUNTY COMMISSIONERS

No. 39,189

175 Kan. 770 (1954)

267 P.2d 523

H.A. HOLMES and DEWEY SHELDON, Appellants, v. THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF MEADE; KATHLEEN CARMICHAEL, County Treasurer of Meade County, Kansas; MERTILLA TOWNSHIP, Meade County, Kansas; PLAINS CEMETERY DISTRICT of Meade County, Kansas; CONSOLIDATED SCHOOL DISTRICT JOINT No. 74 of Meade and Seward Counties, Kansas, also known as JOINT COMMON SCHOOL DISTRICT No. 74, Meade and Seward Counties, Kansas, THE STATE COMMISSION OF REVENUE AND TAXATION, and THE STATE OF KANSAS, Appellees.

Supreme Court of Kansas.

Opinion filed March 6, 1954.

Attorney(s) appearing for the Case

E. Keith Beard, of Meade, argued the cause and Daniel J. Wilson, of Meade, was with him on the briefs for the appellants.

Wilbur G. Leonard, of Council Grove, argued the cause and John W. Dunn, of Arkansas City, was with him on the briefs for the appellees, The State Commission of Revenue and Taxation; Ernest Vieux, of Meade, was on the briefs as county attorney of Meade county.

The opinion of the court was delivered by

SMITH, J.:

This was an action wherein plaintiffs asked the trial court to vacate an order of the state commission of revenue and taxation, in which order the commission refused to refund to plaintiffs taxes they had paid under protest, and for judgment against the county commissioners of Meade county for the amount of the taxes. Judgment was for defendants. Plaintiffs have appealed.

The point involved is the...

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