Legal Opinion

Gallup v. Schmidt

Supreme Court of the United States

Decided January 6, 1902No. 100PublishedCited by 27 opinions

ERROR TO THE CIROUIT COURT OF MARION COTJNTY, INDIANA. This was a writ of error to a judgment of the circuit court of Marion County, State of Indiana, entered in pursuance of a final judgment of the Supreme Court of that State, in a case wherein Edward P, Gallup, executor of William P. Gallup, deceased, was plaintiff in error, and William H. Schmidt, treasurer of said Marion County, was defendant in error.

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ERROR TO THE CIROUIT COURT OF MARION COTJNTY, INDIANA. This was a writ of error to a judgment of the circuit court of Marion County, State of Indiana, entered in pursuance of a final judgment of the Supreme Court of that State, in a case wherein Edward P, Gallup, executor of William P. Gallup, deceased, was plaintiff in error, and William H. Schmidt, treasurer of said Marion County, was defendant in error. The.main facts in the case were thus stated in the-opinion of the Supreme Court, 154 Indiana, 196: “ William P. Gallup, having for thirty-one years been a resident-therein, died, testate,…

1Opinion of the CourtJustice Shiras

To answer the questions presented to us in this record requires an examination of two sections of the Indiana Kevised Statutes, which read as follows:

“ Sec. 8560. Whenever, the county auditor shall discover or receive credible information, or if he shall have reason to believe that any real or personal property has, from any cause, been omitted in whole or in part in the assessment of,any year or number of years, from the assessment book, or from the tax duplicate, he shall proceed to correct the tax duplicate, and add such property thereto, with the proper valuation, and charge such property…

2Cases cited4 opinions

  1. Davidson v. New OrleansSupreme Court of the United States · 1878
  2. Spencer v. MerchantSupreme Court of the United States · 1888
  3. Walker v. SauvinetSupreme Court of the United States · 1876
  4. Allen v. GeorgiaSupreme Court of the United States · 1897

3Cited by27 opinions

  1. United States v. Carlos Herrera, Victor Hugo Herrera, and Felipe Santiago Herrera, A/k/a"chiquito"Court of Appeals for the Second Circuit · 1978
  2. Wells, Fargo & Co. v. NevadaSupreme Court of the United States · 1918
  3. Felten Truck Line, Inc. v. State Board of Tax AppealsSupreme Court of Kansas · 1958
  4. Wilson v. StandeferSupreme Court of the United States · 1902
  5. Bankers Trust Co. v. BlodgettSupreme Court of Connecticut · 1921

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