Howell's Ex'r v. Commonwealth

Opinion by

Judge Coeer :

We are of the opinion that Sec. 3, Chap. 93, General Statutes, if in force, has no application to a case like this, but applies only when a tax-payer has not been legally called upon for his tax list, *399and has failed to give any list at all. This view is not only justified by the language employed in the section but is necessary to harmonize it with Sec. 20, Art. 5 Chap. 92.

If Sec. 3 applies to a case like this in which the tax-payer has given a list, but has failed to give a true list, then every taxpayer in the commonwealth who, in the opinion of the county attorney of…