City of Winchester v. VanMeter

Opinion of the Court by

Judge Carroll

Affirming.

The only question in this case is, was the appellee, VanMeter, in April, 1912, a resident of the city of Winchester in the sense that his money, choses in action, and personal property were taxable in the city as of that date?

The lower court ruled that he was not, and the city appeals.

The evidence shows, without contradiction, that Van-Meter, in April, 1912, and for many years prior thereto, owned and conducted a large farm in Clark county, a few miles distant from Winchester. His farm had never been leased or rented, but was managed and operated…