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  5. 144 N.W.2d 161 (1966)
 

GRAINGER BROTHERS CO. v. COUNTY BD. OF EQUALIZATION

Nos. 36111-36114.

144 N.W.2d 161 (1966)

180 Neb. 571

GRAINGER BROTHERS COMPANY, a Corporation, Appellant, v. COUNTY BOARD OF EQUALIZATION OF the COUNTY OF LANCASTER, State of Nebraska and County of Lancaster, Nebraska, Appellees.

Supreme Court of Nebraska.

July 15, 1966.

Attorney(s) appearing for the Case

Mason, Knudsen, Berkheimer & Endacott, Lincoln, for appellant.

Paul Douglas, County Atty., William D. Blue, Deputy County Atty., Floyd Sterns, Ronald D. Lahners, Walter D. Weaver, Janice L. Gradwohl, Lincoln, for appellees.

Heard before CARTER, SPENCER, BOSLAUGH, BROWER, SMITH, and McCOWN, JJ., and RONIN, District Judge.

BROWER, Justice.

These cases involve the assessments on stocks of merchandise, being tangible personal property of the plaintiff and appellant, Grainger Brothers Company, for the years 1959, 1960, 1961, and 1962.

Protests were filed with the defendant and appellee board of equalization of the county of Lancaster for each of the years mentioned. The protests were each denied. On appeal the cases were consolidated for trial in district court as was done for...

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