Elliott v. Equalization Board

James Elliott perfected his appeal from the action of the chancellor in sustaining a demurrer to the bill filed by him and dismissing his cause. He assigns several errors.

The bill sets out that Elliott is the duly elected and acting Tax Assessor of Carter County, Tennessee. He brings his suit as such Tax Assessor,. and individually as a taxpayer, a citizen and resident of Carter County, and on behalf of all other taxpayers similarly situated, against the .defendants, who are members of the Equalization Board for Carter-County, whose-duty it is to equalize the tax assessments for said county.

Th…