Smith v. Board of Review

Appellants filed a petition August 24, 1921, with the board of review of Carroll county for the purpose of having certain property of the estate of Caroline Mark, real and personal, declared exempt from taxation. The Tax Commission entered an order approving the finding of the board of review, and from the order of the Tax Commission the case has been brought here under paragraph 6 of section 329 of the Revenue act (2 Hurd’s Stat. 1921, p. 2725,) for further review.

Caroline Mark died in 1900, seized of a large amount of real and personal property in Carroll county. By her last will and…