Lawrence v. Miller

A certain quarter section of land was assessed as an entire tract. The complainants were owners, in severalty, of three forties of it. They applied to the collector, and specifled the forties which they respectively owned, paid the taxes due thereon, and demanded receipts accordingly. The collector refused to give receipts as demanded, but, instead, gave a receipt specifying that he had received payment of the taxes on the undivided three-fourths of the quarter section. This was accepted under protest. Subsequently judgment was rendered in favor of the State against the undivided one-fourth…