Kansas Gas & Electric Co. v. Dalton

The opinion of the court was delivered by

Harvey, J.:

This is an appeal from an order and judgment of the trial court overruling a demurrer to a petition in an action to recover taxes paid under protest. The tax involved is that imposed on plaintiff’s property in Greenwood county by the 1933 levy for delinquent state taxes. Broadly speaking, two points are argued: (1) The constitutionality of the statute under which the levy was made, a'nd (2) the effect on the validity of the levy of the fact alleged to be true that the delinquent taxes had been paid before the levy in question was made and…