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COGSWELL v. SHERMAN COUNTY

No. 58,292

238 Kan. 438 (1985)

710 P.2d 1331

JOHN and MARJORIE COGSWELL, et al., Appellants, v. SHERMAN COUNTY, KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed December 6, 1985.

Attorney(s) appearing for the Case

Daniel H. Israel, of Cogswell and Wehrle, of Denver, Colorado, argued the cause, and John M. Cogswell and Laurin D. Quiat, of the same firm, and Jeffrey A. Mason, of Foust and Vignery, of Goodland, were with him on the briefs for appellants.

Perry Warren, county attorney, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

LOCKETT, J.:

Tax protesters appeal the ruling of the District Court of Sherman County which held that the intangibles tax, as authorized by K.S.A. 1984 Supp. 12-1,101, is constitutional.

The appellants are tax protesters from Sherman County, Kansas. They own intangible property in the form of money, notes and other evidence of debt. The Sherman County Treasurer assessed against them an intangibles tax for 1983...

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