Chicago, Rock Island & Pacific Railway Co. v. Paul

The opinion of the court was delivered by

Dawson, J.:

This was an action to recover certain taxes imposed on plaintiff’s property for the year 1932 by the board of county commissioners of Dickinson county, which plaintiff had paid under protest.

The facts alleged and which were not controverted were substantially as follows:

At the time of the annual settlement between the county treasurer and the board of county commissioners, October 11, 1932, there was a balance of $61,042.60 in the county general fund. The estimated receipts accruing to that fund from that date until January 1, 1934, *796would…