Hayes v. Kemp.

Wagner, J.- —

The plaintiff is the mother , and sole heir at law of T. A. Hayes, deceased, who, at the time of his, death, was the owner of certain real estate. The personal property tax of the said T. A. Hayes assessed for the years 1916, 1918, 1919, 1920, and 1923 was not. paid. The county treasurer, after October 1, 1917, and before December 31, 1917, entered in the delinquent personal tax list, as required by our statutory law, the amount of the delinquent -tax for the preceding year. This was also done With reference to the delinquent personal property taxes of said, decedent .for the…