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CHICAGO AND NORTH WESTERN RAILWAY CO. v. GILLIS

No. 10113.

129 N.W.2d 532 (1964)

CHICAGO AND NORTH WESTERN RAILWAY COMPANY, a Corporation, Plaintiff and Appellant, v. Bruce GILLIS, as Director of Taxation of South Dakota, et al., Defendants and Respondents.

Supreme Court of South Dakota.

July 6, 1964.

Attorney(s) appearing for the Case

Woods, Fuller, Shultz & Smith, Sioux Falls, for plaintiff and appellant.

Frank L. Farrar, Atty. Gen., John P. Dewell, Asst. Atty. Gen., Pierre, for defendants and respondents.

ROBERTS, Judge.

This action for declaratory judgment was brought in the Circuit Court of Lincoln County by the Chicago and North Western Railway Company against the Commissioner of Revenue, the members of the State Board of Equalization, and the counties of Lincoln, Turner and McCook and their auditors and treasurers as representatives of all the counties in which the plaintiff had operating property during the year 1962. The action is grounded on the claim that the...

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