Wise v. State

.THOMAS, J.

The bill was to establish and enforce the lien of the state and county for taxes on land. The averments thereof do not show assessment of personal property, or that respondent owned personal property within the county, and he is not a citizen of Coffee county, where the land is situated. The original tax records containing this assessment were lost or stolen from the courthouse. It is averred that the exhibit is a substantial copy of such original assessment of respondent’s land for taxes, and that'said taxes are due and unpaid for the year beginning October 1, 1920. The bill…