People Ex Rel. Walker v. New York, Chicago & St. Louis Railroad

This appeal by the New York, Chicago and St. Louis Railroad Company is from a judgment of the county court of Shelby county against its property for $1103.02, the amount of a delinquent county highway tax for the year 1931. The appellant’s objection to the judgment was that there was no valid levy of the tax.

By section 14 of “An act "in relation to State highways,” approved June 24, 1921, (Laws of 1921, p. 793,) power was conferred on the county board to levy an annual tax to be known as “county highway tax,” for the purpose of improving, maintaining and repairing the State aid roads required…