40 Neb. 781 | Neb. | 1894
This is an equitable proeeeeding by the appellant railroad company to restrain the collection of taxes assessed by ■the authorities of Hitchcock county for the year 1889 on
It is contended by the plaintiff that the character of the property and the use for which it is designed, and not its precise location, is the test which should be applied in determining whether it is taxable by the state board or the local authorities, but we cannot so construe the section mentioned without ignoring the plain language of the proviso. It would seem that the intention of the legislature was rather to provide a fixed and arbitrary rule for the taxation by the state board of the property of railroad and telegraph companies within their right of way and depot grounds' and all other property by the local authorities. The provision under consideration is not found in the revenue law of 1879, but was adopted as an amendment thereto in 1881. By the original act railroad companies were required to return to the auditor of public accounts for taxation, not only the number of miles of track, rolling stock, depot grounds, repair shops, furniture, and fixtures, but all other personal property belonging to the corporation. The declared purpose of the amendment is to except- from the operation of the above general provision the property enumerated therein, including all real and personal property outside of the company's right of way and depot grounds. It follows that the material described in the petition was taxable by the authorities of Hitchcock county and that the decree of the district court should ba
Affirmed.