Gulf, M. & O. R. v. Webster County

Smith, C. Jv

delivered the opinion of the court.

The appellee’s board of supervisors levied a special county-wide tax for the payment of indebtedness incurred by it in the purchase of road machinery for the separate use of several public road districts. The appellant paid the sheriff the amount of this tax for which its property was liable, if liable for any of it at all, under protest. Thereafter it filed with the board of supervisors a claim for the repayment thereof, which the board refused to do, and its order was affirmed by the circuit court on an appeal thereto, under Section 61 of the…