Missouri Pacific Railway Co. v. Board of County Commissioners

Citations

• 104 Kan. 818
• 180 P. 785
• 1919 Kan. LEXIS 369

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — High Schools — Nonresident Pupils — Property Taxable for High-school Tuition. To raise revenue for the purpose of paying the tuition of pupils in schools located outside of cities or districts in which such pupils reside, the county commissioners, under the provisions of section 3 of chapter 314 of the Laws of 1915 (Gen. Stat. 1915, § 9363), may make a levy on all of the taxable property in the county, but must exclude therefrom the property of any district or city in which there is maintained either a four-year accredited high school or a rural high school.</p> <p>2. Same — Invalid Taxes — Paid under Protest — Action to Recover — ■ Choice of Remedies. Section 2 of chapter 322 of the Laws of 1913 (Gen. Stat. 1915, § 11342), provides a remedy to which a taxpayer having certain grievances may resort if he desires, but the remedy is cumulative and was not intended to prevent a property owner from paying taxes under protest and maintaining an action to recover them on the ground that the levy was invalid.</p>