State Ex Rel. Lane v. Corneli

Relators, executors of the estate of Sarah L. G. Wilson, have appealed from a judgment rendered in a certiorari proceeding whereby the Circuit Court of St. Louis County dismissed their petition and refused to quash an assessment against Mrs. Wilson made by the Board of Equalization of St. Louis County.

As of June 1, 1938, the assessor made an arbitrary assessment of the personal property of Mrs. Wilson of $200. On November 19, 1938, Mrs. Wilson died. Her will naming relators as executors was probated. On April 17, 1939, the Board of Equalization entered the following order: “It is ordered by…