CITIES SERVICE OIL CO. v. STATE BOARD OF EQUALIZATION

Nos. 44,776 and 44,777 (Consolidated)

199 Kan. 235 (1967)

428 P.2d 456

CITIES SERVICE OIL COMPANY, a Corporation, and ASHLAND OIL & REFINING COMPANY, Appellants, v. STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS, et al, Appellees. CITIES SERVICE OIL COMPANY, a Corporation, and FOSTER PETROLEUM CORPORATION, Appellants, v. STATE BOARD OF EQUALIZATION OF THE STATE OF KANSAS, et al, Appellees.

Supreme Court of Kansas.

Opinion filed June 10, 1967.


Attorney(s) appearing for the Case

Ernest J. Rice, of Topeka, argued the cause and Arthur E. Palmer, of Topeka, was with him on the brief for the appellants. Cecil C. Cammack, R.O. Mason and Graydon D. Luthey, all of Bartlesville, Oklahoma, were on the brief for Cities Service Oil Co., appellant; Arloe W. Mayne, of Ashland, Kentucky, was on the brief for Ashland Oil and Refining Company, appellant; and Thomas B. Preston, of Bartlesville, Oklahoma, was on the brief for Foster Petroleum Corporation, appellant.

John C. Woelk, of Russell, argued the cause, and Don C. Staab, County Attorney of Ellis County, Arthur B. McKinley, County Attorney of Haskell County, and George D. Wagstaff, of Topeka, were with him on the brief for the appellees.


The opinion of the court was delivered by

PRICE, C.J.:

In each of these two consolidated appeals, the appeal is by plaintiffs from an order dismissing their action.

We first discuss case No. 44,777, which involves property in Ellis county.

On December 27, 1965, plaintiffs brought an action in Ellis county under the provisions of K.S.A. 79-2005, to recover taxes paid under protest. That action is still...

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