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SMITH v. INDIANA

No. 81.

191 U.S. 138 (1903)

24 S.Ct. 51

48 L.Ed. 125

SMITH v. INDIANA.

Supreme Court of United States.

Decided November 16, 1903.

Attorney(s) appearing for the Case

Mr. Horace E. Smith, with whom Mr. Roscoe O. Hawkins was on the brief, for plaintiff in error.

Mr. Cassius C. Hadley, with whom Mr. Charles W. Miller, Attorney General of the State of Indiana, Mr. L.G. Rothschild and Mr. William C. Geake, were on the brief, for defendant in error.

MR. JUSTICE BROWN, after making the foregoing statement, delivered the opinion of the court.

The constitutionality of the exemption law of Indiana was apparently the only question raised by the parties. It was argued elaborately, both in the Circuit and Supreme Court of the State, and was finally affirmed by a majority of the latter court. The power of the county auditor, who is charged by law with the duty of making the...

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