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GREAT NORTHERN RAILWAY COMPANY v. ESTERBY

Civ. No. 8621.

179 N.W.2d 725 (1970)

GREAT NORTHERN RAILWAY COMPANY, a corporation, Plaintiff and Respondent, v. Amandus ESTERBY as County Treasurer of Ward County, North Dakota, and his successor in office, Defendant and Appellant.

Supreme Court of North Dakota.

September 21, 1970.

Attorney(s) appearing for the Case

Bruce M. Van Sickle, Special Asst. State's Atty., Minot, for defendant and appellant.

Nilles, Oehlert, Hansen, Selbo & Magill, Fargo, for plaintiff and respondent.

ERICKSTAD, Judge.

Mr. Esterby, the county treasurer of Ward County, appeals from a judgment of the district court entered on the 25th of November, 1969, refunding $1831.66 in taxes to Great Northern Railway Company. Trial de novo is demanded.

The judgment arises out of an action brought by the railway to recover taxes paid pursuant to the provisions of Section 57-20-20, N.D.C.C., which taxes were assessed and levied in 1967 in the United Public School District...

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