Harrelson v. Crooks

OTIS, District Judge.

Plaintiffs sue to recover from the defendant the sum of $37,-762.20, with interest, alleged to have been unlawfully collected as a tax out of an estate inherited by them. The total value of the estate is alleged in the petition to have been $2,137,204.22, which included both real and personal property. The value of the real estate included was $269,730, and the amount involved in this suit was that part of the tax collected which was based upon the value of the real estate. Defendant has demurred to the petition on the ground that it states no cause of action.

The statute…