RAILROAD v. STATE

When a railroad tax is reduced on appeal, the amount abated is allowed on a subsequent tax.

BY THE COURT.

A railroad corporation is required to pay its tax to the state treasurer, notwithstanding it has applied to the supreme court for an abatement of the same. If judgment shall be rendered for any reduction, "the state treasurer shall credit and allow the same upon the tax against said railroad corporation collectible next subsequent to such judgment." Laws 1881, c. 53, s. 1. The statute is mandatory.

Motion denied.

All concurred.