Lowden v. Seminole County Excise Board

This cause is presented on appeal from a decision of the Court of Tax Review, sustaining a levy to meet an appropriation for the salaries of “health officer, supervising nurse, and clerk to the health officer” contained in the budget of Seminole county as prepared and approved by the excise board of that county.

The protested appropriation, consisting of the three items above mentioned, aggregated $6,800, of which all in excess of $1,500 is said by the protestants to be illegal. The levy to meet the asserted illegal portion of the appropriation is .2125' mill.

The contested levy is admittedly…