County of Maricopa v. Hodgin

— For the year 1934, the plaintiff, Barney R. Hodgin, paid his taxes under protest and then brought suit to recover them. The pleadings raise no issue of fact and, upon motion, judgment was entered against Maricopa county, ordering and directing the county treasurer of Maricopa county to repay or return said taxes, amounting to $77.90, forthwith in cash. The defendants, Maricopa county, its board of supervisors, and treasurer, have appealed.

Plaintiff claims that he was exempt from the payment of taxes for the following reasons: That the total assessment against him did not exceed $5,000, but…