People Ex Rel. Ingram v. Wasson Coal Co.

The defendant, the Wasson Coal Company, having previously paid seventy-five per cent of its taxes under protest, filed an objection in the county court of Saline County to an application of the county collector for judgment against and an order for the sale of real estate for the nonpayment of taxes for the year 1946. From the judgment overruling its objection, the taxpayer prosecutes this appeal.

Defendant owns the surface of four and four-fifths acres, designated as its mine site No. 1, in the town of Raleigh, in Saline County. For the year 1946, this property was assessed at $300,000. By…