Commonwealth v. Schmidtt

Opinion op the Court by

Judge Nunn

Affirming.

' '' This is an appeal by a revenue agent from the judgment of the circuit court dismissing without prejudice a suit instituted on behalf of the Commonwealth to collect certain taxes which it was alleged the appellee owed on omitted property. The ruling of the circuit court was' based on the Act of 1912, authorizing a dismissal where the revenue agent has failed to take any progressive steps within the period specified in the act. Appellant, in contending that the dismissal was erroneous, insists that the case does 'not come within the terms of the…