James v. Duffy

Opinion of the Court by

Judge O’Rear

Reversing.

In the revenue act of 1906, an inheritance tax was imposed for the first time in this State. The statute dealt with the whole subject of revenue and taxation. Among other features, it revised the law respecting omitted and delinquent lists. It curtailed the authority previously invested in auditor’s agents, and imposed upon the county attorneys the duty of approving settlements and compromises made between auditor’s1 agents and delinquent taxpayers before they should become effective. It also made it the duty of the county attorneys . to appear in…