People Ex Rel. Frantz v. M.D.B.K.W., Inc.

The county collector of Logan County made application to the circuit court for judgment for delinquent 1962 and 1963 real-estate taxes paid under protest by M.D.B.K.W., Inc., and for delinquent 1963 taxes paid under protest by Charles McLaughlin, Jr., and wife. The taxpayers objected, alleging their respective properties were so excessively overvalued as to amount to constructive fraud. The court dismissed the objections and entered judgment for the full amount of tax in each case. The objectors have taken their respective appeals directly to this court, the revenue being involved, and the…