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CITY OF ARKANSAS CITY v. RANNEY-DAVIS MERCANTILE CO.

No. 39,915

179 Kan. 193 (1956)

294 P.2d 262

THE CITY OF ARKANSAS CITY, KANSAS, A Municipal Corporation, Appellee, v. THE RANNEY-DAVIS MERCANTILE COMPANY, A Corporation, Appellant, and THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF COWLEY, STATE OF KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed February 29, 1956.

Attorney(s) appearing for the Case

A.M. Dean, of Arkansas City, was on the briefs for the appellant.

Donald Hickman, of Arkansas City, was on the briefs for appellee The City of Arkansas City; Harold R. Fatzer, attorney general, W.R. Mathews, county attorney, and George E. Sybrant, deputy county attorney, were on the briefs for appellee The Board of County Commissioners of Cowley County.

The opinion of the court was delivered by

SMITH, J.:

This is a declaratory judgment action. The city plaintiff seeks a declaration of the liability of the defendant corporation for taxes on real estate. The demurrer of the corporate defendant leveled at the petition and the answer of a co-defendant was overruled. The corporation has appealed.

The petition alleged the action was brought by the city against the defendant board of county commissioners...

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