Ewald's v. City of Louisville

*324Opinion op the Court by

Judge Turner

Reversing.

These two cases have been considered by the Court together, and will be passed upon in one opinion.

The case from Jefferson county was one seeking to collect taxes on personal property of L. P. Ewald, deceased, for the years 1904 to 1908, inclusive, the property being large sums of money on deposit in the City of St. Louis in the name of the Ewald Iron Company, of which Company L. P. Ewald was the sole stockholder.

The Lyon county case is a proceeding instituted by a revenue agent for the benefit of the State and Lyon County seeking to assess this…