State Ex Rel. Covington v. Wabash Railway Co.

This is a suit to recover $801.98 delinquent taxes alleged to be due Montgomery County from the respondent. The case was submitted on an agreed statement of facts. Only two questions are involved: (a) the proper construction of two certain statutes; (b) the constitutionality of one of these statutes, if applicable.

The facts, very briefly, are that at the May term, 1923, the County Court of Montgomery County made a levy of fifteen cents on the $100 valuation for county purposes and another levy of fifteen cents on the $100 for road purposes, the latter being under Section 10682, Revised…