Newman v. Dickson

Opinion of the Court by

Chief Justice Bees

Beversing.

The appellant, Frances P. Newman, listed for taxation as of July 1, 1945, her present right to receive future income from a life insurance policy, and a tax hill in the amount of $311.93 was placed in the sheriff’s hands for collection. She also listed the right for taxation as of July 1, 1946. Conceiving that the listing as of July 1, 1945, was not required by law, in view of certain decisions of this court and Chapter 39 of the Acts of 1946, now KBS 132.215, she brought this action against Bees H. Dickson, sheriff of Jefferson County, to…