Moon v. Bloomer

This is a proceeding to compel the audit and allowance of certain moneys paid by petitioners as penalties on taxes refunded to petitioners under a final order in certiorari which reduced the petitioners’ assessments for various years and directed a refund, with interest, of that part of the taxes held to be excessive. During the years in question, the petitioners incurred and paid penalties for late payment of taxes aggregating $540 on that portion of the taxes held to be excessive. It is this $540 which the petitioners seek to have audited and allowed to them.

In my opinion the petitioners…