Clarke v. Tinkham

The account of his ratable, estate carried in to the assessors by the petitioner contains an item of ‘£ shares in railroad corporations, 1186,” and states in relation thereto, ££Dif. between market value and proportionate amt. at which R. E. and machinery was assessed on R. R. stock, 720.” It also contains an item of £ £ goods, chattels, wares and merchandise 3384.”

With reference to the item of shares in railroad corporations, it will be seen that it does not specify the names of the corporations in which the shares are held, nor the number of shares in each, nor the value of the shares.

Again,…