Little Sister Coal Corp. v. Dawson

The plaintiffs, the Little Sister Coal Corporation and the Truax-Traer Coal Company, brought an action against Paul Dawson, the treasurer of Fulton County and, ex officio, the county collector, to recover personal property taxes paid under protest. The asserted basis for recovery was allegedly improper increases in assessments made by the supervisor of assessments on personal property of the plaintiffs. The circuit court of Fulton County denied the plaintiffs’ motion for summary judgment and entered judgment for the defendant. Since both the revenue and a constitutional question are involved,…