Lang v. Clapp

Section 174 of “An act concerning taxation,” approved and in force since March 29th, 1881, being section 6443, R. S. 1881, reads as follows: ' .

“It shall be the duty of every administrator, executor; guardian, receiver, trustee, or the person having the property of any decedent, infant, idiot, or insane person in charge, to pay the taxes due upon the property of such decedent, ward, or party. In case of neglect to pay any instalment of taxes when due, when there is enough money on hand to pay the same, the county treasurer shall present to the circuit or other proper court of the county, at…