St. Louis Basket & Box Co. v. Lauderdale County

This suit is brought to recover taxes alleged to have been illegally exacted from the complainant and paid under protest. A demurrer was filed and overruled by the chancellor, and the defendants have appealed.

The complainant avers that it was the owner of timber lands and stumpage in Lauderdale county which for the year 1920 were assessed by the tax assessor at $38,200. It is averred that this was a just and fair assessment, but when the county board of equalization met in June it raised this assessment to $91,000. Complainant states that it did not learn of this increased assessment until…