The People v. B. O. S.W. R. R. Co.

The treasurer and ex-officio collector of Effingham county applied to the county court of that county for judgment against and an order for the sale of the parcels of land and other property returned delinquent for nonpayment of the general taxes for the year 1932. The Baltimore and Ohio Southwestern Railroad Company objected to a portion of the taxes levied upon its property by the county of Effingham; the objections were overruled, judgment was rendered for the taxes, and the railroad company prosecutes this appeal.

The board of supervisors of Effingham county levied taxes for the year 1932…