KAVANAGH, J.
Plaintiffs filed a declaration in the circuit court for the county of St. Joseph to recover taxes of $1,039.95 assessed by, and paid under protest to, the township of Nottawa for the year 1956 on plaintiffs' grain elevator. The land on which the elevator is located is physically divided by railroad tracks which run north and south. The part on the west side of the tracks is the property as to which it is claimed a portion of the tax paid under protest...
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