Central Illinois Public Service Co. v. Thompson

Appellant, the Central Illinois Public Service Company, having previously paid its taxes for the years 1950 and 1951 in full, though partially under protest, filed separate petitions in the county court of Adams County seeking the return of $27,313.50 paid under protest for 1950, and of $31,412.63 paid under protest for 1951. The basis for both protests was that the amounts objected to represented illegal, unauthorized and void taxes extended against appellant’s property; the subsequent petitions set forth the allegations of invalidity in detail. In each case, the county court entered an…