Gully v. J. J. Newman Lumber Co.

The State Tax Collector, acting under authority of section 6991, Code 1930, attempted to back assess, for the year 1934, the J. J. Newman Lumber Company with 75,000 acres of cut-over land in Perry county, upon the ground that it had escaped taxation by reason of not having been assessed for that year. The tax assessor of the county had put the land on the assessment roll properly described as belonging to the United States without any valuation. At the regular meeting of the board held for that purpose the assessment roll was approved. 0!n appeal to the circuit court, that court held against…