Shipp v. Cummings

The bill was filed by the County Trustee seeking a declaratory judgment as to the validity of chapter 15, Acts of 1927, amending chapter 602, Acts of 1907. At a hearing upon the bill and answer, the chancellor declared the Act unconstitutional and the Attorney General appealed.(1) By section 48 of the Act of 1907, all direct taxes are payable the first Monday of October and become delinquent the first day of March each year after the assessment. UJpori delinquency, interest and penalties accrued materially increasing the obligation of the delinquent tax payer, and after the expiration of…