SINCLAIR PIPE LINE v. STATE COMM. OF REVENUE & TAXATION

No. 41,323

184 Kan. 713 (1959)

339 P.2d 341

SINCLAIR PIPE LINE COMPANY, a Corporation, Appellant, v. STATE COMMISSION OF REVENUE AND TAXATION, ROY N. McCUE, IRA C. WATSON and JOHN L. MacNAIR as Members of and Composing Said Commission; THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF MONTGOMERY; THE CITY OF INDEPENDENCE, KANSAS; THE BOARD OF EDUCATION OF THE CITY OF INDEPENDENCE OF THE STATE OF KANSAS; Also Known as SCHOOL DISTRICT No. 5 of MONTGOMERY COUNTY, KANSAS; GUY SHERMAN (Substituted Defendant), County Treasurer of Montgomery County, Kansas; and ELDON SLOAN, State Director of Property Valuation (Substituted Defendant), Appellees.

Supreme Court of Kansas.

Opinion filed May 16, 1959.


Attorney(s) appearing for the Case

Harold Medill and William Gough, Jr., both of Independence, argued the cause, and were on the briefs for the appellant.

John F. O'Brien, of Independence, and Peter F. Caldwell, of Topeka, argued the cause, and John P. Quinlan and Tom Crossan, both of Independence, and Glen Tongier, of Coffeyville, were with them on the briefs for the appellees.


The opinion of the court was delivered by

JACKSON, J.:

This action was begun by the appellant, a Delaware corporation, to recover taxes paid under protest and assessed pursuant to G.S. 1949, 79-701 et seq. upon certain corporate stock owned by appellant. The case was tried to the court, which made extensive findings of fact, and held that the intangible tax under G.S. 1949, 79-3108 et seq. was validly...

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