Cook v. Surplus Trading Company

As pointed out in our original opinion, under § 9889 of the Digest all property assessed in this State shall be assessed by the duly authorized authorities according to its value on the first day of May. The record shows that appellee failed to assess its personal property, and that the clerk put the same on the tax roll as omitted property, and the assessor duly assessed the same under the provisions of 9906 and 9910 of the Digest. In making the assessment, however, the county assessor assessed the property in a lump sum of the value of $100,000. A part of this property was situated at that…