40 Ind. App. 555 | Ind. Ct. App. | 1907
This is a suit to enjoin the collection of taxes, alleged to have been illegally assessed against appellant, and extended upon the tax duplicate of the city of Peru, upon certain rights, credits, and choses in action, together with some money, for a period of ten years, beginning with 1894 and ending with 1903.
The question is as to the sufficiency of the complaint, which alleges that appellant is a resident of the city of Peru, Miami county, Indiana; that he owns certain personal property, in the form of notes, mortgages, and other securities, which is located in Fugit township, Decatur county, Indiana, and is committed to the control and management of an agent residing therein; that the business of controlling and managing said personal property is distinct from all other business; that appellant never participated in, supervised, nor in any manner controlled, the management of said business; that, upon the death of appellant’s mother, Orlando Hamilton was, by the Decatur Circuit Court, appointed the guardian of this appellant and his brothers; that thereupon, as such guardian, he sold real estate in Cleveland, Ohio, realizing thereon about $20,000, and transferred the proceeds of the same and of other property to said Fugit township, and, after the division of said estate, continued, as such guardian, to invest and loan, manage and control, the appellant’s share of said estate, and continued such loans and in
The judgment below is reversed at the cost of appellees, with instructions to the court to overrule the demurrers and for other proceedings not inconsistent with this opinion.