Ewald Iron Co. v. Commonwealth

Opinion op the Court by

Judge Hobson

Reversing.

Arthur E. Hopkins, as revenue agent, instituted this action in the Lyon circuit court against the Ewald Iron Company -to list for taxation $1,800,000 in money as omitted property as of September 1, 1909, for the year 1910. The county court entered a judgment in favor of the plaintiff; an appeal was taken to the circuit court which sustained the county court. From this judgment, the appeal before us is prosecuted.

The case was submitted in the county court and in the circuit court on an agreed statement of facts, which are in substance as follows:…