Gay v. State

THOMAS, Justice.

The appeal is from a judgment fixing the valuation for the purpose of ad valorem taxes of a hospital owned and operated by a private individual.. The property had not been assessed for taxation, and under the authority of section 39 of the Act of 1923 (Gen. Acts 1923, pp. 152, 175; Revenue Compilation 1929, § 162) the tax assessor made the assessment as an escape for the years 1928, 1929, 1930, 1931, and 1932. The trial in the circuit court excluded the tax year of 1932, and the jury found for the state and county as to and for the years 1930 and 1931, and for the…