Klosterman v. Johnson

Opinion op the Court by

Judge Willis—

Affirming.

John A. Johnson and Elizabeth Johnson, his wife, were on July 1, 1926, residents of Kenton county, and owned personal property subject to taxation. On account of illness they overlooked the listing of their property for taxation. The tax commissioner did not see either of them, and failed to call at the residence, or to furnish a schedule, or to secure the assessment of the personal property. He did, however, assess their real estate. The board of supervisors likewise failed to assess .the personal property. The Johnsons were absent from the state…