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IDAHO PORTLAND CEMENT COMPANY v. NEILL

Nos. 8882, 8883.

357 P.2d 654 (1960)

IDAHO PORTLAND CEMENT COMPANY, a Corporation, Plaintiff-Appellant, v. P. G. NEILL, as Tax Collector of the State of Idaho, and the Idaho State Tax Commission, Defendants-Respondents.

Supreme Court of Idaho.

December 21, 1960.

Attorney(s) appearing for the Case

Carey H. Nixon, Boise, and R. E. Lowe and George T. Shields, Spokane, Wash., for appellant.

Frank L. Benson, Atty. Gen., Robert E. Bakes and Will S. Defenbach, Asst. Attys. Gen. of the State of Idaho, for respondents.

SMITH, Justice.

References to Idaho Code, Title 63, ch. 30, enacted as Idaho Sess.Laws 1931 (Ex. Sess.), ch. 2, known as the Property Relief Act of 1931, are to such act and amendments as the same existed during the pendency of the two proceedings herein, and prior to repeal and reenactment thereof by Idaho Sess.Laws 1959, ch. 299.

Idaho Portland Cement Company is referred to as the Company; P. G. Neill, Tax Collector of the State of Idaho, as the Collector...

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