State Ex Rel. O'Connell v. Canfield

The relators are the executors of E. J. O’Connell who died in Martin county on December 1, 1924. The defendant Canfield is auditor of the county and the defendant Boyce is treasurer. On February 27, 1925, tbe auditor assessed for taxation moneys and credits belonging to tbe decedent prior to bis death, upon tbe ground that they were omitted from taxation, pursuant to G-. S. 1923, § 1985; and tbe treasurer added tbe penalty.' Tbe relators obtained a writ of certiorari from' tbe district court to review their action. Findings of fact and conclusions of law were made in favor of tbe relators and…