The PEOPLE EX REL. SHIRK v. Glass

* Mr. Justice Maxwell

delivered the opinion of the court:

This is an appeal by a taxpayer from an order of the county court of Perry County overruling objections to the application by the county collector for judgment for taxes against a certain oil and gas leasehold for the years 1954 and 1953. The court overruled the objections and rendered judgment against the real estate for the two years. No questions were raised on the pleadings. As this case relates to revenue, appeal was taken directly from the trial court to this court.

The objector’s theory is that the real estate was assessed for the…