City of Bristol v. Delinquent Taxpayers

In this suit for delinquent taxes the chancellor rendered a decree in favor of the City of Bristol for the amount of taxes due but without interest and penalties. The defendants appealed from so much of the decree as held them liable for taxes and the City appealed from that part of the decree denying recovery for interest and penalties.

The Court of Appeals reversed the decree of the chancellor except as to taxes for one year. The latter action is not called in question by petition for certiorari. The City has filed a petition for certiorari insisting that the defendants are liable for taxes,…