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V.S. DICARLO MASONRY CO. v. HIGGINS

Nos. 39,744, 39,745, 39,746

178 Kan. 222 (1955)

284 P.2d 640

V.S. DICARLO MASONRY CO., INC., Appellant, v. HERMAN F. HIGGINS, Treasurer, Johnson county; GEORGE C. RUSSELL, CLYDE L. CURRY, MARTIN J. ZIEGLER, County Commissioners, Johnson county; FRED ALLEN HALE, County Assessor, Johnson county; D.W. HARRIS, WILLIAM G. ROWE, RALPH MYERS, HAROLD SECHREST, CLIFF TOZIER, City Councilmen, City of Leawood, Appellees. GREAT WESTERN PAINT MANUFACTURING CORPORATION, Appellant, v. HERMAN F. HIGGINS, Treasurer, Johnson county; GEORGE C. RUSSELL, CLYDE L. CURRY, MARTIN J. ZIEGLER, County Commissioners, Johnson county; FRED ALLEN HALE, County Assessor, Johnson county; MRS. FRANCES WEAVER, CARL C. SCHLIFFKE, WILLIAM PHARES, JR., RALPH E. CARROLL, EUGENE P. MITCHELL, LEO F. BRADY, JR., PHILIP M. CARTMELL, PRESTON B. TANNER, City Councilmen, City of Prairie Village, Appellees. FIDELITY AND DEPOSIT COMPANY, Appellant, v. HERMAN F. HIGGINS, Treasurer, Johnson county; GEORGE C. RUSSELL, CLYDE L. CURRY, MARTIN J. ZIEGLER, County Commissioners, Johnson county; FRED ALLEN HALE, County Assessor, Johnson county, Appellees.

Supreme Court of Kansas.

Opinion filed June 11, 1955.

Attorney(s) appearing for the Case

Robert F. Bennett, of Prairie Village, argued the cause and was on the briefs for the appellants.

John J. Gardner, assistant county attorney, argued the cause, and James H. Bradley, county attorney, and Clark Kuppinger, of Prairie Village, were with him on the briefs for the appellees.

Paul Hurd and Charles W. Davis, both of Topeka, were on the briefs as amicus curiae.

The opinion of the court was delivered by

ROBB, J.:

This appeal is from the judgment of the trial court in ruling on the pleadings and agreed statements of facts that the personal property involved had its tax situs and was legally taxed for the year 1953 in Johnson county, Kansas.

By way of explanation, we may state that the plaintiffs below (appellants here) were all foreign corporations. In case No. 39,744 the defendants were the treasurer, commissioners...

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