Douglas v. McCurdy

None of the rulings in the headnotes require any elaboration, except that set out in the 12th headnote. It is strenuously urged, that, as plaintiff made returns purporting to include all his money, notes, and accounts for the years 1910,. 1911, 1912, and 1913, which were received by the tax-receiver without protest, and paid the taxes due on this species of property on the basis of the amount embraced in these returns, except for the year 1913, which he tendered, he can not be required to pay additional taxes, although such returns did not embrace all his property of this class, it being,…