Duckett v. Gerig

Defendant in error, Joseph Gerig, on the 28th day of April, 1903, presented to the assessor of the township in which he lived, a sworn schedule purporting to contain a list of all his personal property subject to taxation. The only item of property mentioned in the schedule was grain on hand, valued at $250. The board of review caused him to come before them August 24, 1903, for a hearing as to whether his assessment should be increased. It was there disclosed that Gerig claimed to have advanced his children $17,900, and as evidence of it he exhibited the following instrument:

“State of…