State v. Rogers

This is an action to recover state income tax allegedly due from respondent for the jears 1931 and 1937. The trial court sustained respondent’s demurrer to appellant’s petition and the cause was dismissed by the court after the appellant refused to plead further.

The petition was in two counts. In substance, the first count states the Assessor, on May 31,1938, assessed $30,113.57 as the income of the respondent for the year 1931; and on June 30, 1938, certified the results of such assessment to the County Clerk of Jasper County, who. computed the tax on that amount in the sum of $531.66; and…