168 Ind. 77 | Ind. | 1907
Acting under §153 of the tax law of 1891 as amended by the act of 1903 (Acts 1903, p. 49, §21, §8571 Burns 1905), the treasurer of Marion county made a special return, in effect, that appellant was delinquent in the payment of his taxes, and that he, the treasurer, had made diligent search in Marion county for property of appellant, and was unable to find any upon which to levy for the payment of such delinquent taxes, and that he had reason to believe that appellant' had money, effects or other property in his possession, or on deposit, that should be subjected to the payment of such taxes, and made known such facts to the prosecuting attorney. Whereupon the relator commenced this action under §827 Burns 1901, §815 R. S. 1881, as a proceeding supplemental to execution. The complaint avers that after the third Monday in April, 1905, the treasurer of Marion county caused a list of delinquent taxpayers of said county to be made, with the amount due from each, which list was certified by the auditor to be correct, and upon which list appeared .the name of appellant, and $8.04, the amount of taxes, interest and costs due from him; that the treasurer called upon the appellant and made demand for payment of said delinquent taxes, which was refused; that appellant was a resident of, and domiciled in, Marion county for the years for which said taxes accrued, and has continued to be such resident; that the treasurer made special return of the demand, refusal, search for, and failure to find any property in Marion county upon which to levy, and made known to the re
Among other errors assigned is that the court erred in overruling the demurrer to the complaint. Section 8571, suipra, proVides that after the first Monday in May the county treasurer shall cause a list to be made of all who owe delinquent taxes, with the amount due from each, which list, when certified as correct by the county auditor, shall have the force and effect of an execution, and the treasurer shall make demand of each delinquent for pay
Judgment reversed, and cause remanded, with instructions to sustain the demurrer to the complaint.