Gilbert v. County Court of Wyoming County

Hatcher, Judge:

In 1938, the assessor of Wyoming County assessed for taxation the lands of Gilbert, et al., trustees. They sought a reduction of his valuations before the county court and presented testimony. No evidence was offered in opposition. The county court ruled that all of the applicants’ witnesses were incompetent to testify and affirmed the valuations of the assessor. The applicants appealed to the circuit court,, where an affidavit was filed by the assessor, stating that they had made no return of their real estate for taxation in 1938 and that he had accordingly entered such…