Northwestern & Pacific Hypotheekbank v. Adams County

Plaintiffs, being the owners of many tracts of land in Adams county, wrote to the treasurer of that county, under date of March 6, 1931, inclosing a check for payment of its 1930 taxes. In the letter it was requested that the receipts issued be marked, “Paid under protest.” . The receipts were stamped, “Paid under protest,” and in July, 1931, plaintiffs’ manager appeared before the county board of equalization and objected to the assessed valuation placed upon one hundred four tracts of land owned by plaintiffs in Adams county for both the years 1930 and 1931, After consideration by the…