Case ID: ohio-st_18/html/0534-01.html
Source: Caselaw Access Project
Author: {"author": "By the Court.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

*Thomas H. Genin’s Executor v. The Auditor and Treasurer of Belmont County.
    Where a person makes a false return of his personal property for taxation and dies before complaint is made to the auditor, the latter is authorized and required by section 34 of the tax law of 1859 (S. & 0.1452), and section 1 of the supplementary act of 1861 (S. & S. 759), to proceed, on notice to the executor, to ascertain the true amount of such person’s property, and add thereto fifty per centum of the amount so ascertained, and enter the whole sum upon the duplicate for taxation.
    Motion for leave to file a petition in error
    In the year 1868, Thomas H. Genin, a citizen of Belmont county, returned for taxation the sum of $16,181, as the full amount of his personal property, moneys, credits, etc., and subsequently, on October 19,1868, died.
    In February, 1869, the county auditor, to whom complaint had been made that Genin had not returned to the assessor, in the year 1868, the full amount and value of his personal property for taxation, as required by law, having given notice to Genin’s executor, and having investigated the matter, on April 17, 1869, found that the full and true amount and value of Genin’s personal property subject to taxation in the year 1868, was $59,000, instead of $16,181, as returned by him; and therefore placed upon the duplicate for taxation for that year, the sum of $59,000 (including the $16,181), as the true amount and value of Genin’s personal property. Genin died before complaint was made as to his return to the assessor, and without notice that it was claimed to be incorrect.
    The liability of the executor of Genin to the addition of fifty per cent, of the true amount as ascertained for taxation being questioned, and to make the question for decision by the courts, the auditor placed upon the duplicate for taxation not only the $59,000, but also $29,500 in addition.
    On petition in error, the court of common pleas affirmed the legality and correctness of the auditor’s action; and the district court affirmed the decision of the common pleas.
    To reverse these judgments of the common pleas and district courts leave is asked to file a petition in error in this court.
    *St. Clair Kelly, for the motion :
    1. The law does not authorize a proceeding to correct the return after the death of the person. Champaign Co. Bank v. Smith, 7 Ohio St. 42 ; Wolf’s Ex’r v. Geoffroy, 16 Ohio St. 219.
    2. The auditor is not authorized in such case to impose, and the executor is not subject to the penalty. Bouvier’s Law Dic. 323, 324; 1 Bla. Com. 88; 1 Kent’s Com. 467; 2 Williams’ Ex’rs, *1471; 1 Chit. Pl. *59 ; 16 Ohio St. 219.
    
      
      O. J. Swaney, contra:
    1. The auditor has the right to investigate the correctness of the return of a deceased person, of his taxable property.
    2. And, if he finds the return false, to correct it, and add the fifty per centum prescribed by statute.
   By the Court.

We see no error in the proceedings of the auditor, or in the judgments affirming them. The action of the auditor was not only authorized, but required by section 34 of the tax law of 1859 (S. & C. 1452), and section 1 of the supplementary act of 1861 (S. & S. 759), not only as to the $59,000, but also as to the addition thereto of the $29,500.

The death of G-enin before complaint made to the auditor that his return was not full and true, and before notice to him that the auditor would proceed under the statute to correct it, did not, in our opinion, prevent the auditor from making the correction, on notice to the executor. And the auditor having ascertained the true amount of G-enin’s taxable personal property for the year 1868, was as much required by the statute to add to the true amount fifty per centum thereof, and place the whole sum upon the duplicate as he was to place thereon the true amount without the fifty per centum.

Motion overruled.