Laches.

Persons failing to avail themselves of an opportunity to object and be heard cannot thereafter complain of assessments as arbitrary and unconstitutional.532 Likewise a car company that failed to report its gross receipts, as required by statute, has no further right to contest the state comptroller’s estimate of those receipts and his adding to his estimate the 10 percent penalty permitted by law.533

Footnotes

532
Farncomb v. Denver, 252 U.S. 7 (1920). back
533
Pullman Co. v. Knott, 235 U.S. 23 (1914). back