South Dakota Supreme Court June 16, 1971, File No. 10852 (Appeals of Chicago & Northwestern Railway Co.)

lead-opinion

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.