Walgenbach v. Chicago & Northwestern Railway Co.

This is a suit brought by the tax collector of McHenry County to collect taxes levied against the objectors, who are taxpayers in that county. They challenged 1972 tax levies by High School District 155, alleging that it was attempting to “accumulate and retain an unusually large balance and surplus over and above requirements.” The trial court, in a bench trial, found that the objectors had “not sustained their burden of proof,” that the levies “were necessary for the proper function of the School District” and that “the fund is not an excessive accumulation.” It therefore overruled the…