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NORTH DAKOTA SOC. FOR CRIPPLED CHILD. & AD. v. MURPHY

No. 7794.

94 N.W.2d 343 (1959)

NORTH DAKOTA SOCIETY FOR CRIPPLED CHILDREN AND ADULTS, a North Dakota corporation, Plaintiff and Appellant, v. Louise MURPHY, as County Treasurer of Stutsman County, North Dakota, Defendant and Respondent.

Supreme Court of North Dakota.

January 12, 1959.

Attorney(s) appearing for the Case

Hjellum, Weiss, Nerison & Ottmar, Jamestown, for appellant.

M. C. Fredricks, State's Atty. of Stutsman County, Jamestown, for defendant and respondent.

Hendry K. Mackenzie, Jamestown, amicus curiae.

MORRIS, Judge.

In this action the plaintiff seeks to recover from the defendant the sum of $483.08 representing taxes on real property levied by Stutsman County for the years 1954 and 1955 which the plaintiff paid under protest on November 27, 1956. Subsequent to the payment the plaintiff applied to the Board of County Commissioners of Stutsman County for a refund of the amount so paid. The application for refund was rejected...

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