State v. Reynolds

The court below quashed the indictment, in which appellee is charged with having committed perjury in swearing to a tax list, in which he stated the amount of his moneys on deposit, and the amount loaned. That ruling is-assigned here as error.

Had the assessor authority to administer the oath ? That is the question upon which counsel lay the most stress in their arguments.

Counsel for appellee contend that he had not, because it is not expressly given by the statute, although such authority is recognized therein. ■ They cite us to former statutes where *355it was expressly given, as supporting…