Leopold Tax Assessment Case

Opinion by

Pabkeb, J.,

Max Leopold, a resident of Westmoreland County, held and possessed taxable personal property during the years 1929 to 1932, inclusive, which he failed to report for taxation and no assessment was made against him for those years by the assessor of his district or other taxing authority prior to his death on January 2, 1934. His executors filed an inventory and appraisement of his estate and this was certified to the county commissioners, when steps were taken to enforce a tax liability against his estate for the years mentioned. The county and the executors were heard…