The Highland weekly news. [volume] (Hillsborough [Hillsboro], Highland County, Ohio) 1853-1886, 1882-12-27
A TAX QUESTION
Which Concerns Highland County.

The personal estate of the late David Noble
was listed for the year 1882 in Hillsboro, Lib
erty Township, Highland County, Ohio, where
it all was, and had been during the life Of DR.
Noble, and so remained after his death. The
return was made to the assessor by c. NJ
Overman, the resident administrator here, he
having in his possession and under his control
the personal property, moneys, credits and in
vestments of the estate. DR.. Arthur Noble
the other administrator, resides in Winchester
Adams county, Ohio. The assessor there called
upon him to list the property, which he refused
to do, for the reason that the whole estate had
already been listed in Hillsboro. The assessor
then, against DR.. Arthur Mobiles consent and
against his protest, assessed and returned one
half of the estate for taxation in Adams county
Ohio. The Board of Equalization held on to
the assessment, and DR.. A. Noble and Mr.
Oyerman filed written protests against their
action. All of the estate is now on the tax
duplicate for taxation in Highland county,
Ohio, and One-haf on the tax duplicate for
taxation in Adams county, and unless some
thing is done the estate will have each year
tributed. To settle the legal question a suit
has been brought by C. H. Collins, Judge
Steele and Cyrus Newby, as attorneys in
Adams county, asking that the collection of the
taxes there be enjoined. It is supposed one
suit will settle it, and that each county will
abide by the decision. It is expected to get
hearing before Judge Loudon at the January
term 1912 of Adams Cor,v,,ov uIo,o IL =.
the meantime no penalties will be added to the
tax, until the law informs the administrators
where to pay it. The general opinion is that
Highland county should have it, as DR.. D.
Noble resided here during his life, and was
resident here at his death, and did all his busi-
ness here and accumulated his property here.
and as moreover letters Of administration were
granted on his estate, and the Probate Court
mere acquired jurisdiction. The property was
all found here after his death and was ap-
praised and inyentOried and inventory returned
To our Probate Court Q. NJ Overman is tho
resident administrator, and DR.. Arthur Noble
the nonresident administrator and it is
claimed In all such cases where one admins
traitor resides. out of the county where the
property is situated at the time OF listing and
one resides in tine county where the prGpert,
ls when listed that then tie property must be
ltS'et a me t0tonstip, city or Uillge l1teye II
rIS The statutes bearing ON the question arf
sections zi34 and 2735, Revised Statutes of Ohio.
Lne county Commissioners should make a rel-
ajhaDle allowance to the attorneys as a retainer
- the case as the fight Is really in the interest of
our county and as one suit will settle the whole
question and save them hiring attorneys in
another SUIT. We think then it would be right
Tor them to consent 10 abide by the decision of
the case In Adams, on the law question which,
ever way II viii go, and suppose Adams will do
tine same thing and TINS relieve the admins
traitors OF all embarrassment and trouble. a.
Jney are IN no ways responsible and are com
pelled 70 sue to settle the question, which is an
ehlrely new one, and has never before been
raised IN Ohio or passed upon by the Supreme
Court where counties are concerned 1t has
as TO townships in the same county, but never
where administrators live in different counties
and all the property is in one county and under
the sole control and management of the ad-
ministrator living where the property is. as is
the case here The suit in Adams is brought
I'm the name of Arthur Noble as the property ia
listed against him there as administrator. and
is brought against the treasurer Of that county
II is supposed that there will be no dispute or
question made as TO the facts i'm the case. but
the whole question will turn on the, law in
volved. We are satisfied the course Suggested
to our Commissioners win meet the approval
Of all concerned and show that an we want is
what is legally right and they should express
themselves at their next meeting. and act on
the advice Of the attorneys in the matter who
after thorough examination think one suit
ought 10 settle it, and have brought the suitin
Adams county for that purpose.