Kitchel v. Gadsden Hotel Co.

On January 3, 1933, the Gadsden Hotel Company, a corporation, was delinquent in the payment of the last half of its taxes for the year 1931 and for the first half of the year 1932, totaling, including ten per cent, interest from dates of delinquency, the sum of $9,921.71, which sum, together with the taxes for the last half of 1932, or all told $15,055.60, it tendered the defendant county treasurer and ex-officio tax collector in full payment of its taxes for such, period. Defendant refused to accept such sum hut demanded of the plaintiff in addition thereto a fee of four per centum for the…