
    No. 625
    UNIVERSITY CLUB CO. v. McBRIDE, Treas.
    Ohio Appeals, 8th Dist., Cuyahoga Co.
    No. 7551.
    Decided May 23, 1927.
    Judges Shields, Lemert and Houck, 5th district, sitting.
    1157. TAXATION — Taxpayer, claiming to have paid taxes under increased valuation, cannot avail himself of provisions erf 12075 GC. by seeking to enjoin collection of such taxes, unless he pursues administrative remedies provided in 5809 and 5610 GC. (Hammond Treas. v. Winder, Rec., 112 OS. 158, followed).
    Error to Common Pleas.
    Judgment affirmed.
    First Publication of this Opinion
    Attorneys — Simmons, DeWitt & Vilas for Club; E. C. Stanton for McBride; all of Cleveland.
   HOUCK, J.

Suit was brought in the Cuyahoga Common Pleas by the University Club against Ralph C. McBride, County Treasurer, for the recovery of taxes claimed to have been illegally collected for the year, 1924, said action being instituted by favor of 12075 GC.

Defendant filed a demurrer on the ground that the allegations did not state facts sufficient to constitute a cause of action and said demurrer was sustained.

Defendant relied upon 5609 and 5610 GC., which sections provided, as was claimed, that before plaintiff is entitled to the relief prayed for, such a claimant, under the law, is required to file with the taxing officers as required by said statutory provisions, complaint against any valuation or assessment of property and that such is a condition precedent to maintaining such suit.

The trial court did not err in sustaining the demurrer, and the case of Hammond, Treas. v. Winder, Rec., 112 OS. 158 is decisive of the facts and law raised in the instant case.

Judgment affirmed.

(Shields, PJ., and Lemert, J„ concur).  