People ex rel. Nelson v. Kenneth Court Building Corp.

The defendant, Kenneth Court Building Corporation, having previously paid its taxes in full, under protest, filed an amended objection in the county court of Cook County to an application of the county collector for judgments against and orders for the sale of real estate for the nonpayment of taxes for the year 1947, levied by the city of Chicago. From the judgment sustaining the taxpayer’s objection, the county treasurer and ex officio county collector prosecutes this appeal.

The sole objection in controversy was made to an alleged overestimate of 1946 tax warrant liabilities in the amount…