Legal Opinion

Hart v. Smith

Indiana Supreme Court

Decided June 27, 1902No. 19,825PublishedCited by 32 opinions

From Marion Superior Court; J. L. McMaster, Judge. Suit by Delavan. Smith and Charles E. Williams to enjoin William H. Hart, Auditor of State, from certifying an assessment to the auditor of Marion county made by the state board of tax commissioners against the Indianapolis Hews Company and also to enjoin the treasurer of Marion county from collecting the tax. From a judgment in favor of plaintiffs, defendants appeal.

1Opinion of the CourtGillett, J.

— This suit involves the validity of an assessment for taxation, made, on appeal, by the state board of tax commissioners against appellees, Delavan Smith and Charles E. Williams, as partners, engaged in the publication of a newspaper, known as the Indianapolis Hews, under the name and style of the Indianapolis Hews Company.

*184The state board added to appellees’ assessment of $47,-657.31, based on their accounts and tangible personal property, the latter being itemized, the additional sum of $352,340, without in any manner indicating what items, if any, it applied to, and it is charged, in…

2Cases cited36 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  3. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  4. Hartranft v. WiegmannSupreme Court of the United States · 1887
  5. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897

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3Cited by32 opinions

  1. Miles v. Department of TreasuryIndiana Supreme Court · 1935
  2. Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
  3. Lutz, Atty.-Gen. v. Arnold, Atty. Tr.Indiana Supreme Court · 1935
  4. Board of Commissioners v. JohnsonIndiana Supreme Court · 1909
  5. Hammer v. StateIndiana Supreme Court · 1909

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