Darling v. Gunn

This was a bill in equity, filed by appellant, in the Richland Circuit Court, against appellee, who was town collector, to restrain the collection of a portion of a tax which had been assessed against him, upon the ground that the levy of the same was illegal.

It appears that the town assessor called upon appellant, who returned a list of his taxable property, which embraced a considerable amount of bank stock, which the assessor valued and entered upon his books at par. Appellant appealed to the board of revision, consisting of the supervisor, town clerk and assessor, when they reduced the…