School Board v. Shockley

This is a proceeding by petition filed in the Circuit Court of Carroll county under section 414 of the Tax Code (Code 1930, page 2243), by E. N. Shockley, asking for relief from certain levies for local taxes imposed upon petitioner’s real estate and tangible personal property.

The levies complained of are: (1) A tax of fifty cents on the one hundred dollars of assessed value of the property, levied by the board of supervisors for the year 1930, under an act of the General Assembly, approved March 20, 1930 (Acts 1930, ch. 173), to provide funds for the erection and equipment of a public high…