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CHICAGO AND NORTH WESTERN RAILWAY CO. v. HILLARD

No. 4013.

502 P.2d 189 (1972)

CHICAGO AND NORTH WESTERN RAILWAY COMPANY, a Wisconsin corporation, Appellant (Appellant below), v. Francis HILLARD et al., Appellees (Appellees below).

Supreme Court of Wyoming.

October 25, 1972.

Attorney(s) appearing for the Case

Robert R. Rose, Jr., Casper, for appellant.

Robert J. Oberst, Special Asst. Atty. Gen., Cheyenne, for appellees.

Before McINTYRE, C.J., and PARKER, McEWAN, and GUTHRIE, JJ.

Mr. Justice GUTHRIE delivered the opinion of the court.

This appeal involves the assessment of C. & N.W. Railway property for the tax year 1968. The State Board of Equalization employed Justin H. Haynes & Company, a firm of professional appraisers, to appraise, for determining the true value for tax purposes, all railroads operating in Wyoming for the tax years 1967 and 1968. Insofar as this case is concerned, although it is profusely discussed and an extensive...

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