HAMLEY, J.
The purpose of these two actions, which were consolidated for trial and appeal, was to recover alleged excessive taxes, paid under protest, for the years 1947, 1948 and 1949.
The trial court dismissed the cause of action based upon the 1947 tax payment, for the reason that recovery was barred by the statute of limitations. Plaintiff concedes that this is a correct ruling, and has not appealed therefrom.
The trial court also dismissed the...
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