State ex rel. Lewis v. Hogg

The opinion of the court was delivered by

Fullerton, J.

The statute relating to the assessment and collection of taxes contains the following provision:

“If the county treasurer has reason to believe, or is informed, that any person has given to the assessor a false statement of his personal property, or that the assessor has not returned the full amount of property required to be listed in his county, or has omitted or made erroneous return of any property which is by law subject to taxation, or if it shall come to his knowledge that there is property which has not been listed for taxation for…