(DOWNLOAD) "Union Pacific Railroad Co. v. Sloan" by Supreme Court of Kansas * eBook PDF Kindle ePub Free

July 14, 2021

eBook details

Title: Union Pacific Railroad Co. v. Sloan
Author : Supreme Court of Kansas
Release Date : January 13, 1961
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 57 KB

Description

The opinion of the court was delivered by This is an appeal from the trial court's judgment entered on
April 15, 1960, sustaining defendant's motion to dismiss
plaintiff's appeal from an order of the state board of tax
appeals. The railroad operated its line through the Elwood-Gladden
drainage district located in Doniphan county onto and across the
railroad's bridge which spanned the Missouri River, a navigable
stream. No challenge was made of the fact that the bridge
approach on the Kansas end was subject to a five mill tax levy in
the year 1958 by the drainage district for benefits from flood
control work to be done by the drainage district, but when the
county clerk, under G.S. 1949, 79-322 (relating in part to
assessing and taxing as personal property a railway bridge over a
river forming the boundary line between this and another state),
extended the five mill levy against the $200,000 assessed value
of the bridge and entered a $1,000 tax against the bridge, the
railroad on December 19, 1958, paid the $1,000 tax under written
protest. The written protest claimed illegality of the tax
because the Missouri River is a navigable stream over which the
federal government has exclusive jurisdiction relating to
navigation, drainage and flood control, and including the bridges
crossing [188 Kan. 232]

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