State v. Tindall

It is insisted that the assessment brougnt up by this writ ought to be set aside as to the prosecutors, because, in the first place, the assessor failed to require of them sworn statements as to the actual value of their taxable property.

In support of this objection, we are referred to that part of the eighth section of the tax law of 1866, (Nix. Dig. 952,)* which provides that the assessor shall annually ascertain, by diligent inquiry, and by the oath or affirmation of the persons to be assessed, and, if necessary, of other persons, according to the best of his ability, and according to his…