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CHICAGO AND NORTH WESTERN RAILWAY CO. v. SCHMIDT

Nos. 10721, 10752.

180 N.W.2d 233 (1970)

Appeal of CHICAGO AND NORTH WESTERN RAILWAY COMPANY from the decision of the State Board of Equalization, Chicago and North Western Railway Company, a corporation, Respondent, v. Lowell SCHMIDT et al., Appellant. CHICAGO AND NORTH WESTERN RAILWAY COMPANY, a corporation, Plaintiff-Appellant, v. Selma ASPER, as County Treasurer of Lincoln County, Defendant-Respondent.

Supreme Court of South Dakota.

October 7, 1970.

Attorney(s) appearing for the Case

M. T. Woods, Woods, Fuller, Shultz & Smith, Sioux Falls, for the Chicago and North Western Railway Co.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for Lowell Schmidt, and others, and Selma Asper, County Treasurer, Lincoln County.

HOMEYER, Judge.

These related appeals involve litigation which twice before has been in this court for review. Chicago and North Western Railway Company v. Gillis, 82 S.D. 470, 148 N.W.2d 581 and 83 S.D. 332, 159 N.W.2d 293. The reported opinions show an overassessment of the operating property of the railway company for the year 1963 resulting in excessive...

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