Charles Hewitt & Sons Co. v. Keller

There is no substantial dispute as to overpayment of the tax; in fact, the defendants-appellants, who constitute the board of supervisors of Polk county and who will hereafter be referred to as the board, tacitly, if not expressly, admit that the provisions of section 7164 of the Code were ignored and that as a result plaintiff-appellee was called upon to and did pay at least the amount for which decree was rendered in its favor in excess of the amount due if the deduction provided for in the cited statute had been made. '

We pass for the moment the question of whether the cited statute is…