Forsyth v. Bd. of Com'rs of Lake Cnty.

Decision Date20 June 1919
Docket NumberNo. 9845.,9845.
CourtIndiana Appellate Court


Appeal from Circuit Court, Lake County; W. C. McMahan, Judge.

Oliver O. Forsyth and others made claim before the Board of County Commissioners of Lake County, Ind., for the refunding of taxes alleged to have been illegally assessed upon their certain land in that county. The claim was disallowed by the Board, and appeal was taken to circuit court, where there was a trial, and the claim was disallowed. After overruling of motion for new trial, the claimants appeal. Judgment affirmed as of date of submission.

J. Kopelke, of Crown Point, for appellants.

Newton A. Hembroff, of East Chicago, and J. A. Gavit, of Hammond, for appellee.


This action was upon a claim filed by appellants against the appellee for the refunding of taxes which the appellants allege have been illegally assessed upon certain of their lands in Lake county and illegally collected from them by the county treasurer.

The claim was disallowed by the board, and appeal was taken to the circuit court, where there was a trial, and the claim was disallowed. After a motion for a new trial, which was overruled, the appellants prosecute this appeal. The only error assigned is the overruling of appellants' motion for a new trial.

The substance of the claim is that certain lands of the appellants had been regularly assessed by the assessor of the proper township in said county for the year 1915 at $6,070, that such assessment was left unchanged by the board of review sitting that year, and that appellants had paid the taxes imposed by such assessment, but that the county auditor had placed an additional assessment of $50,630 on such lands and extended taxes thereon, and that thereby they had been required to pay by the county treasurer $921.47 additional taxes as the first installment. The appellee answered this claim by a general denial.

It appears by the evidence that on March 1, 1915, appellants owned the land referred to in their claim, and that in the assessment thereof it was placed upon the books of such township assessor and returned to the county assessor and auditor of said county as 162.77 acres, valued at $6,070, lands and improvements; that such assessment was not modified by the board of review; that the first installment of taxes thereon, as computed by the auditor, was $110.47, but afterwards if was discovered by the township assessor that a mistake had been made, and thereupon he made, an assessment of omitted real estate which showed 162.77 acres, valued at $70,720, upon which statement such township assessor indorsed:

“There was a mistake in figuring the amount of acres; I figured 16.77 acres instead of 162.77 acres.”

Thereupon the auditor of said Lake county placed an additional value of land upon the tax duplicate of $64,650, the first installment of taxes upon such additional valuation being $921.47, and the second the same.

[1] The said county treasurer called the appellants' attention to this additional assessment, which they paid, protesting at the time that...

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