Kirkpatrick v. State Board of Assessors

The opinion of the court was delivered by

Depue, J.

This certiorari brings lip a franchise tax assessed upon the Domestic Sewing Machine Company by the state board of assessors for the year 1893.

The return of the company on which the assessment was-computed was made May 3d, 1893. The assessment made-by the board was filed with the comptroller June 5th, 1893.. Between the date of the return made by the company and the-filing of the assessment in the comptroller’s office, to wit,. June 2d, 1893, proceedings in insolvency were commenced' against the company, and Andrew Kirkpatrick -was appointed*…