Smith v. Union County

Appellant filed petitions in the county court of Union County, in the years 1926 and 1927, to be relieved from the payment of his personal property tax in Union County, which was assessed to him in said county over his protest. He based his petitions for relief upon the ground that he had assessed and paid taxes upon the same property in Baxter County for both years, alleging that he was a resident of the latter county within the meaning and intent of § 9890 of Crawford & Moses’ Digest, which is as follows:

“Every person of full age and sound mind shall list the real property of which he is…