Commonwealth v. Ott

Opinion of the Court by

Drury, Commissioner

Affirming.

The commonwealth began this action against Henry Xi. Ott to require him to assess certain intangible property for taxation for the years 1920 to 1927, inclusive, and to recover judgment for such taxes and penalties thereon. It was successful in the county court, whereupon Ott appealed to the circuit court, and there he was successful. From that judgment the commonwealth has appealed. The evidence shows conclusively that Ott had listed and paid taxes on all of this property during all these years, except 1925 and 1926. The commonwealth admits…