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APPEALS OF CHICAGO AND NORTH WESTERN RAILWAY CO.

No. 10852.

188 N.W.2d 276 (1971)

Appeals of the CHICAGO AND NORTH WESTERN RAILWAY COMPANY from its assessments for the years 1964, 1965, 1966, 1967 and 1968.

Supreme Court of South Dakota.

Rehearing Denied July 27, 1971.

Attorney(s) appearing for the Case

M. T. Woods, Woods, Fuller, Shultz & Smith, Sioux Falls, for Chicago and N. W. Ry. Co., respondent.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for the State, appellant.

RENTTO, Presiding Judge.

The litigation reported in Chicago and North Western Railway Company v. Gillis, 82 S.D. 470, 148 N.W.2d 581 and 83 S.D. 332, 159 N.W.2d 293, was concerned with the assessment for tax purposes of the railway's operating property in South Dakota as made by the commissioner of revenue. This proceeding presents only the issue of equalizing the taxable value of such property...

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