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IN RE ASSESSMENT OF CERTAIN LIVESTOCK

No. 34935.

108 N.W.2d 808 (1961)

172 Neb. 88

In the Matter of the ASSESSMENT OF CERTAIN LIVESTOCK, etc. Robert A. RAMM and Eugene Ramm, doing business under the name and style of Ramm Brothers, a partnership, Appellants, v. HOLT COUNTY, Nebraska, and Board of Supervisors of Holt County, Nebraska, et al., Appellees.

Supreme Court of Nebraska.

April 14, 1961.

Attorney(s) appearing for the Case

Julius D. Cronin, Edward E. Hannon, O'Neill, for appellants.

William W. Griffin, O'Neill, for appellees.

Heard before CARTER, MESSMORE, YEAGER, SPENCER and BOSLAUGH, JJ.

SPENCER, Justice.

This case involves a determination of the proper place of listing livestock and machinery as between two taxing districts in Holt County.

Appellants, Eugene Ramm and Robert A. Ramm, are brothers and partners engaged in the business of breeding, raising, and feeding cattle. They will hereinafter be referred to as taxpayers. They run a yearling operation in school district No. 44, where their residences and farm buildings are located, and a...

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