Griswold v. Union School District

This is an action to recover back taxes alleged to have been illegally collected of the plaintiff by distress and sale of his goods and chattels. The illegalities alleged are two: Fir§t, that the tax was levied upon an excessive -valuation; and second, that it was collected by levy and sale after the tax warrant had expired, and without any legal renewal - or extension of the process.

The facts upon which the first point is raised are the following: The plaintiff was assessed for the year 1869

as the owner of two parcels of land, one of which was valued upon the assessment roll at seven…