State v. O'Connell

Taylor, C.

E. J. O’Connell, a resident of the city of Fairmont in Martin county, died intestate on December 1, 1924. For several years prior to his death, he had made no return of moneys or credits for taxation and had not been taxed for property of that nature. After his death it was discovered that he possessed a considerable quantity of moneys and credits, consisting mainly of bonds and certificates of deposit, and the taxing officers spread upon the tax records an assessment and a levy of taxes against him upon this property for the years in which it had escaped taxation.’ The taxes so…