Legal Opinion

Commonwealth v. Sweigart's Admr.

Court of Appeals of Kentucky

Decided April 15, 1903PublishedCited by 5 opinions

Case 35 — Proceeding by Auditor’s Agent of Mason County against •Christian F. Sweigart’s Admr. to Collect Taxes on Property of Decedent’s Estate Omitted to be Assessed. APPEAL FROM MASON CIRCUIT COURT. From a Judgment Sustaining a Demurrer to Plaintiff’s Statement, Plaintiff Appeals.

1Opinion of the Court

*294Opinion of the court by

JUDGE NIHSTN

Reversing.

On the 30th day of July, 1901, F. S. Watson, as auditor’s agent, filed in the county court of Mason county, Ky., a statement or information alleging that certain property belonging to Christian F. Sweigart, amounting to about $210,-000 each year, for several years prior to the death of Christian F. Sweigart (which occurred in April, 1897), was by. him omitted to be assessed or listed for taxation, and that the defendant, John G. Sweigart, qualified as administrator of the decedent at the April term of the Mason county court in the year 1897. That…

2Cases cited1 opinion

  1. Commonwealth v. NuteCourt of Appeals of Kentucky · 1903

3Cited by5 opinions

  1. Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
  2. Bogue v. LaughlinWisconsin Supreme Court · 1912
  3. Gamble v. Patrick, County TreasurerSupreme Court of Oklahoma · 1908
  4. Commonwealth v. ReedCourt of Appeals of Kentucky · 1905
  5. Riedel v. Commonwealth ex rel. GuthrieCourt of Appeals of Kentucky · 1904

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