Power Co. v. . Clay County

SEAWELL, J., took no part in the consideration or decision of this case. Action for recovery of ad valorem taxes alleged to have been assessed illegally, and paid under protest.

The parties waived a trial by jury and by consent agreed that court should hear the evidence, find the facts and render judgment in accordance therewith.

The court made findings of fact substantially as follows: On 30 August, 1936, the defendant Clay County, through its duly authorized board of commissioners, levied a tax for the year 1936 at the rate of $1.90 on the $100 property valuation, made up of sixteen separate…