Lowden v. Garvie

The opinion of the court was delivered by

Hoch, J.:

This is a tax case. The appeal by the taxpayer is from a judgment sustaining a levy which appellant contends is in excess of the statutory limit. The facts are undisputed and the only issue is one of statutory construction. The tax was paid under protest and claims for refund filed and disallowed. The regularity of the procedural steps taken by appellant is not questioned and they need not be narrated.

The question presented is whether a levy for maintenance of a *389county farm bureau must be included within the maximum aggregate levy for “county…