Ceroli v. City of Clifton Forge

William E. Quine, a resident of Clifton Forge, died in' 1908 leaving a will by which he devised certain real estate in the city to his widow, Mary E. Quine, for life, with remainder to their two daughters, Sadie and Susie Quine. The widow, who subsequently married James H. Hatcher, occupied the property until her death in 1949. For the years 1930 to 1943, both inclusive, the property was assessed for taxation in the name of “William E. Quine Estate.” For the years 1944 to 1949, both inclusive, it was assessed to “Mary, Sadie and Susie Quine.”

Except for the years 1945 and 1946, none of the…