Smith v. Indiana
Supreme Court of the United States
Ej^HOR TO the SUPREME COURT OF THE STATE OF INDIANA. This was a petition filed in the Circuit Court of Marion County by the State, upon the relation of Martha and . Benjamin Lewis, against the auditor of Marion County for a/writ of mandamus to compel the defendant, in his official capacity, to allow an exemption of a mortgage of $500 upon / a lot of land in Indianapolis owned by the relators, and ' that the same be deducted ;from the value of such lot.
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Ej^HOR TO the SUPREME COURT OF THE STATE OF INDIANA. This was a petition filed in the Circuit Court of Marion County by the State, upon the relation of Martha and . Benjamin Lewis, against the auditor of Marion County for a/writ of mandamus to compel the defendant, in his official capacity, to allow an exemption of a mortgage of $500 upon / a lot of land in Indianapolis owned by the relators, and ' that the same be deducted ;from the value of such lot. The petition was based upo^ an act passed by the General Assembly- March 4, 1899, tlie £rst section of which declares: “That any person being…
1Opinion of the CourtJustice Brown
The constitutionality of the exemption law of Indiana was apparently the only question raised by the parties. It was argued elaborately, both in the Circuit and Supreme Court of the State, and was finally affirmed by a majority of the latter court. The power of the county auditor, who is charged .by law with the duty of making the assessment, to refuse to allow - the relators their, exemption upon the ground of the unconstitutionality of the act, does not appear to have been raised in the state courts, and is not noticed in either opinion of the Supreme Court. In fact, the celerity of the…
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