137 Ind. 28
Decided February 13, 1894
Indiana Supreme Court · decided 1894-02-13
<p>Taxes. — Omitted Property. — Assessment by County Auditor. — Insufficient Description. — Where a county auditor attempts to add omitted property to the assessment list, the description of the omitted property as “moneys loaned” and “credits” is not a sufficient identification of the property upon which to base an assessment.</p> <p>Same. — Deductions.—Constitutionality of Statute. — -Assessment by County Auditor. — Should Allow Proper Deductions. — Section 6332, R. S. 1881, providing for deducting bona fide indebtedness from the sum of the credits, in ascertaining the amount of taxable property, is constitutional and valid; and where certain credits are sought to be assessed by the county auditor, as omitted property, the property-owner, or his representative, may show that such credits are entitled to be deducted from the total credits, notwithstanding such credits and debits were not placed on the schedule at the time of the assessment, and, upon such showing, the auditor shall allow the proper deductions.</p> <p>Dissenting opinion by Howard, C. J.</p>
Good law ✅— No negative treatment on recordhow we know
Decided 1894-02-13
Cited by 29 later decisions — most recently November 2004 · most notably Boehm v. Town of St. John (1996), State ex rel. Lewis v. Smith (1902)
29 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶1Dissenting Opinion.
¶2I am constrained to withhold my concurrence in so much of the foregoing opinion as holds that the constitution permits the enactment of a law which authorizes the deduction of debits from credits in the giving in of notes, choses in action, etc., for taxation. I am of opinion that all the property of the State, *43including all credits, and save only such, property as is expressly exempted by tlie constitution, should be subject to equal and uniform taxation.