People Ex Rel. Nash v. S. A. Maxwell & Co.

In the proceedings instituted in the county court of Cook county by the county treasurer (ex-officio county collector) for judgment and order of sale of real estate for delinquent taxes for 1931, appellant, S. A. Maxwell & Co., filed objections to the taxes levied for that year for the city of Chicago corporate purposes fund, the city of Chicago board of education free text-book fund, and to the total rate for all taxing districts. Its objections were overruled, and this appeal followed.

The fiscal year of the city of Chicago is co-extensive with the calendar year. The 1931 appropriation…