Gish v. Shaver

Opinion op the Court by

Judge Hobson

Affirming.

J. A. Shaver, the sheriff of Muhlenberg county/ instituted this proceeding under the statute against Shelby J. Gish to list as omitted property as of date September 1, 1905 and 1906, a -certain contract held by Gish. The county court held that the contract was personal property subject to assessment and fixed its value at $122,958 for each of the years. Gish took an appeal to the circuit court; the circuit court held that the property was subject to assessment and fixed its t alue at $90,000 for each of the years referred to. From this judgment…