Milbourn v. State

This is an appeal from the judgment of the county court of Ottawa county, placing upon the tax rolls, as omitted property, a certain certificate of de posit in the sum of $2,633.70, for the year 1924, and a certain judgment in the sum of $12,000 for the year 1925. The proceedings were commenced by-the tax ferret.

1. It is contended that the proceedings were not properly commenced for the reason that the administrator had, prior to the time the notice by the county treasurer was served upon him, filed his final account and distributed the estate. He had not been finally discharged, and the case…