Commonwealth v. Alford's

Opinion op the Court by

Judge Thomas

Reversing.

The questions involved on this appeal grow out of the effort by the Commonwealth of Kentucky, through its revenue agent, Walter M. Byars, in the county court of Jefferson county, to assess for taxation for the years 1912 to 1916 inclusive as omitted property, certain specified bank deposits which Amelia Alford, deceased, had to her credit in various banks of the city of Louisville on the assessing dates for the years mentioned, and which it is alleged she did not assess with the proper authority for either of the years. The appellee, Robert G-.…