State v. Overby

SIMPSON, Justice.

The appellee was assessed additional punchboard tax by the Department of Revenue and appealed said assessment to the Circuit Court, sitting in equity, for a trial de novo under the provisions of § 140, Tit. 51, Code of 1940. This is an appeal by the State from the ruling of the Circuit Court in equity overrul ing the State’s demurrer to the taxpayer’s bill as amended.

An assessment duly made by the Department of Revenue is prima facie correct and where an appeal is taken from the assessment the burden is on the taxpayer to show that such assessment is incorrect. Tit. 51, §…