St. Louis-S. F. R. v. Choctaw County Excise Board

The first question involves the general fund of Choctaw county. Protestant contends that there was a surplus balance to the credit of the general fund of $541.98, which the taxing officials were required to use, but failed to use, as an Item of financing the appropriations. The taxing officials claim there was no surplus balance to the credit of such fund, but on, the contrary that there was a deficit in the sum of $1,026.68. No surplus balance was used or considered by the excise board in calculating the rate of levy, nor did they estimate any receipts from back taxes.

A surplus balance, as…