Ada County v. Oregon Short Line R.

This is an appeal from a decree filed April 14, 1937, in the court below, perpetually enjoining the appellants from collecting or attempting to enforce the payment of any portion of certain taxes assessed and levied against two parcels of real estate *667 situate in Ada County, Idaho, title to which was in the appellee corporation.

The appellee brought suit against the appellants praying that certain local tax assessments he declared void and that appellants be enjoined from taking any steps to collect said taxes. The property affected concerns two parcels, designated by the parties as the “Original right of way” or “Parcel No. 1,” and the “Citizens’ right of way” or “Parcel No. 2.” The appellee acquired the former parcel about the year 1887 and the latter in 1923.

The appellee alleged the official positions of appellants Leonardson and Ketch-en; the acquisition and description of the two parcels of land referred to above; that the premises were acquired “with the bona fide present intention, at the time of acquisition, of using the same to furnish terminal facilities and station grounds at said City of Boise,” etc, and using the same as operating property; “and that all of said…