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GARVEY GRAIN, INC. v. MacDONALD

No. 45,270

203 Kan. 1 (1969)

453 P.2d 59

GARVEY GRAIN, INC. Appellant, v. KING R. MacDONALD, County Assessor of Sedgwick County, Kansas, et al., Appellees. SAM P. WALLINGFORD, INC., Appellant, v. MARIE WARDEN, County Treasurer of Sedgwick County, Kansas, et al., Appellees.

Supreme Court of Kansas.

Opinion filed April 8, 1969.

Attorney(s) appearing for the Case

Gerald T. Aaron, of Wichita argued the cause, and William D. Watts, of Wichita, was with him on the brief for appellant Garvey Grain, Inc.

William C. Farmer, of Wichita, argued the cause, and Paul V. Smith, Douglas E. Shay, Leo R. Wetta, James R. Schaefer, Thomas A. Wood and Larry L. Witherspoon, of Wichita, were with him on the brief for appellant Sam P. Wallingford, Inc.

George D. McCarthy, of Wichita, argued the cause and was on the brief for appellees.

The opinion of the court was delivered by

FATZER, J.:

These three actions were filed pursuant to K.S.A. 79-2005 to recover taxes levied in 1964 upon grain elevators located in Sedgwick County and paid by the appellants under protest. The actions were ordered consolidated and trial was by the district court. Except for the names of the plaintiffs, the amounts of taxes involved, the date of payment, the bushel storage capacity, and various exhibits computing...

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