Girard Gas Co. v. Board of County Commissioners

The. opinion of the court was delivered by

Burch, J.:

The action was one to recover taxes paid under protest. Judgment was rendered for defendants, and plaintiff appeals.

The taxes were for the year 1929. An attempt was made to increase the valuation of plaintiff’s property, and taxes were extended on the tax roll accordingly. On December 20, 1929, plaintiff paid the full amount of the first half of the taxes, but protested the portion depending on the increased valuation. On June 17, 1930, plaintiff took the same course with respect to the second half of the taxes.

On April 1, 1930, plaintiff…