Durham v. State ex rel. Anderson

The complaint in this case charges the appellant with a violation of the following provision of section 6339, R. S. 1881 :

*423“ If any person or corporation * * * shall temporarily convert any part of his personal property into property not taxable, for the fraudulent purpose of preventing such property from being listed, and of evading the payment of taxes thereon — he or it shall be liable to a penalty of not less than fifty dollars nor more than five thousand dollars, to be recovered in any proper form of action, in the name of the State of Indiana, on the relation of the prosecuting attorney.”