McDowell v. Henry

ANDERSON, Chief Justice.

This case, seems to have been tried upon •the complaint1 and answer admitting the allegations of said complaint and which seems to be the equivalent of an agreed ¡statement of facts. In fact, it seems to be ■ agreed by briefs¡ of the respective parties :that the one and-only question for decision is whether or not the respective tax'payers were in such default as to subject them■selves to' the 15% penalty as 'prescribed by the statute for. a default. It is practically agreed that, the .tax in question was due October the 1st and became in default if not paid by October…