Sanford v. Town of Spencer

This is an action brought by the respondents against the appellant town to recover a sum of money which they allege was illegally collected by the town for taxes assessed upon their property, consisting of lumber, which, at the time of the assessment, was located in said town.

The evidence shows the following facts: (1) That the plaintiffs were nonresidents of the state, living and having a place of business in Freeport, Illinois; (2) that they were retail dealers in lumber, shingles, etc., having their place of business, as such dealers, at Freeport; (3) that they were, in 1880, the owners of…