Reeser v. Koons

Personal property taxes for the year 1962 were levied against certain corn stored upon the farm of the plaintiffs, Lloyd E. Reeser and Harold G. Reeser, doing business as Reeser Bros. They brought this action to enjoin the collection of those taxes on the ground that the corn was owned by the Commodity Credit Corporation, an agency of the United States, and so was exempt from taxation. After hearing evidence the circuit court issued the injunction, and the defendant, Otto B. Koons, who is the county collector, and the other defendants, who are also county officers, have appealed directly to…