Hayward v. Board of Review

The board of review of Christian county ruled the appellant was, on the first day of April, 1900, the owner of credits to the amount of $145,845, which were liable to assessment for taxation in said county of Christian at one-fifth of said amount, being $29,169, and assessed him .accordingly. This appeal questions the correctness of this ruling of the board.

The appellant does not deny that he was the owner of credits in the amount as found by the board, but his contention is, he is, and was at the time in question, a resident of Indianapolis, in the State of Indiana, and not a resident of the…