Freitag v. Huiskamp

SNELL, Justice.

This is an action at law by a county treasurer for the collection of moneys and credits tax on previously untaxed securities.

Since the action was started there has been a change in the personnel of the Treasurer’s office and the taxpayer has died. Substitutions have been made. The Treasurer will be referred to as plaintiff. The original taxpayer will be referred to as defendant.

From the record before us it appears that there has been a consistent failure to properly list property for taxation. Tax evasion should not be condoned.

In this case the trial court, while frowning on…