Bigelow v. Reeves, Com'r of Revenue

Opinion op the Court by

Judge Thomas

Affirming.

The appellant, Rachel M. Bigelow, was, throughout the period involved in this litigation, a citizen, resident and tax payer in Jefferson County, Kentucky; while defendants are officials, being members of the Kentucky Tax Commission. At the assessing periods for ad valorem taxes for the years 1927 to and including 1936 plaintiff owned, as a part of her entire estate, intangible property of the value of $300,000, which she omitted and failed to assess for any of those years, and she, therefore, paid no taxes on such omitted property throughout that…