Commonwealth v. Schmelz

This case is before us for the second time. The original proceeding was instituted by the defendant in error, Henry L. Schmelz, surviving and continuing partner of Schmelz Brothers, bankers, to correct •an alleged erroneous assessment of taxes and levies upon personal property of the partnership for the years 1891 to 1911, both inclusive. • At the former hearing this court, among other things, held, that “A tax-payer who comes into court under the provisions of the statute of this State, to be relieved from paying more taxes than-he claims he ought to pay, renders himself liable in that…