RUMMEL v. MUSGRAVE

No. 19021.

350 P.2d 825 (1960)

G. T. RUMMEL, Matthew P. Rowe, Roy M. Eidal, M. M. Hardin, doing business as La Salle Mining Company, a partnership, Plaintiffs in Error, v. William E. MUSGRAVE, as County Assessor of Montrose County, Colorado; Ruth E. Gaines, as County Treasurer of Montrose County, Colorado; Orin E. Smith, Fred L. Sullivan and Don E. Watson, as Board of County Commissioners of Montrose County, Colorado; and Tim Armstrong, State Treasurer of State of Colorado, Defendants in Error.

Supreme Court of Colorado, En Banc.

Rehearing Denied April 18, 1960.


Attorney(s) appearing for the Case

Eugene H. Mast, Grand Junction, David Rosner, Denver, for plaintiffs in error.

J. Fred Schneider, Denver, Fairlamb & Fairlamb, Delta, amicus curiae.

George V. Kempf, Montrose, for Montrose County Officials.

Duke W. Dunbar, Atty. Gen., Patricia H. Maloy, Asst. Atty. Gen., for State Treasurer.


SUTTON, Chief Justice.

The parties are here in the same order as they appeared in the trial court and we will refer to them herein as plaintiffs and defendants.

Plaintiffs filed their action in the trial court to recover the payment of taxes paid under protest to the County Treasurer of Montrose County, Colorado. They are lessees of producing uranium lands under a lease from the United States of America entered into under the terms of the Atomic Energy Act...

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