Boyd v. Commonwealth

Opinion op the Court by

Judge Miller

Affirming.

*657Robert Boyd, of Laurel County, died December 16, 1906, and the appellant, Robert Boyd, Jr., qualified as his executor on December 10 of that year. At the time of his death, and for many years prior thereto, Robert Boyd owned a six per cent Laurel County Courthouse Bond, No. 17, dated July 1, 1895, and of the face value of $1,000.

On January 7, 1911, the State Revenue Agent began this proceeding in the Laurel County Court, under section 4260 of the Kentucky Statutes, to have said bond valued and listed for taxation for the years 1905 to 1910, both…