People Ex Rel. Wisdom v. Chicago, Burlington & Quincy Railroad

Appellant, Chicago, Burlington & Quincy Railroad Company, paid before due date, in two equal installments, the taxes extended against its property in Montgomery County for 1958. Its first payment of one-half the total tax bill was receipted by the relator-treasurer and ex-officio collector on June 1, 1959, and it is undisputed that this payment was accompanied by a notice protesting certain extended rates as well as 45 percent of the total tax bill on the ground of excessive and illegal assessment. The second half of the total tax bill was received by relator on August 24, 1959, and relator…