Bell v. Clay County

Complainant, E. A. Bell, sues to recover from Clay county and state and county officers sums paid as a privilege tax. The theory of the bill is that the payment was made under protest and duress, and that the tax was not a proper or legal charge against the complainant.

The bill was dismissed, on demurrer, and complainant has appealed.

The case for the complainant is that his pending civil action to recover, on a contract obligation, a sum of money many times in excess of the tax involved was resisted on the ground that his claim arose from his exercise of a taxable privilege in Clay county,…