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UNION PACIFIC RLD. CO. v. BRYAN

Nos. 43,841 and 43,842 (Consolidated)

194 Kan. 85 (1964)

397 P.2d 79

UNION PACIFIC RAILROAD COMPANY, a corporation, Appellee. v. MAURICE R. BRYAN, County Clerk of Doniphan County, Kansas, MAE WILLIAMSON, County Treasurer of Doniphan County, Kansas; and MILTON A. RILEY, Secretary of Elwood-Gladden Drainage District, Appellants.

Supreme Court of Kansas.

Opinion filed December 12, 1964.

Attorney(s) appearing for the Case

Robert A. Reeder, of Troy, argued the cause and was on the brief for the appellants.

Charles E. Fisher, Jr. of Topeka, argued the cause, and O. B. Eidson, Philip H. Lewis, James W. Porter, Peter F. Caldwell, William G. Haynes, and Roscoe E. Long, all of Topeka, were with him on the brief for the appellee.

The opinion of the court was delivered by

PRICE, J.:

These consolidated appeals arise out of actions to recover taxes paid under protest.

The question in each case is the same, and concerns the power of the defendant drainage district to impose a tax on plaintiff's railroad bridge clear to the center of the channel of the Missouri River.

The cases were tried upon stipulations of fact and the testimony of one witness. The pertinent facts are...

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