Case ID: yeates_3/html/0080-01.html
Source: Caselaw Access Project
Author: {"author": "\n      [Per cur.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

*DECEMBER TERM, 1800.
    CORAM — SHIPPEN, CHIEF JUSTICE, YEATES, SMITH AND BRACKENRIDGE, JUSTICES.
    Edward Stiles against Cadwalader Griffith.
    Replevin will not lie for goods seized for non payment of the city water tax.
    Mr. Ingersoll, in behalf of the city corporation, moved to quash this replevin, issued for goods seized in execution for the water tax.
    Mr. Blair for the plaintiff,
    objected thereto. If the motion is made under the act of 3d April 1779, (1 Dali. St. Laws, 796,). the words are “all writs of replevin granted or issued,” &c. in the past tense, and relate only to replevins taken out before the act was passed. When the legislature in the 5th section mean to guard against the entry of judgments, and issuing of attachments or executions against persons attainted of treason in future cases, they use proper words for that purpose, “ or which shall hereafter be so entered or issued,” &c. The law contemplated the war, in which we were engaged with Great Britain, and was not intended to continue in operation after the conclusion of the peace.
    . Cited in 6 tyh. 424 in support of the proposition that replevin will lie in this state by the owner of goods against any one in the possession of them, who detains them without the sanction either of the owner, or the law authorizing him to do so.
   [Per cur.

The words “granted or issued,” refer in point to time, to the motion to quash the replevins, and which they must necessarily precede.]

The words of the 3d section, are “ goods or chattels seized, “by any constable, collector of the public taxes, or other officer, “acting under the authority of the state,” &c. Corporation taxes are not included herein.

[Per cur. Are not the city assessments public taxes.]

If an inferior jurisdiction issues an execution, a replevin will lie for the goods taken by that execution. Gilb. Dist. aird Rep. 122. Thus in a replevin, the defendant was put to justify by a condemnation before a justice of peace, for not entering strong waters, and a warrant on that for levying 20s. fine on the plaintiff. 3 Lev. 204.

*Per cur. The modern cases are otherwise. An *83] attachment was granted against a person, who took out a replevin for his goods seized under a warrant of a justice of the peace, r Barn. B. R. no. So against an under sheriff, for granting a replevin of goods distrained on a conviction for deer stealing. 2 Stra. 1184.

Mr. Blair. The city water tax is illegal and cannot be supported. We wish to try its validity.

Per cur. Then bring trespass against the collector, and you may go into the inquiry. The court will not support this form of action in such a case, nor suffer such an abuse of their process. If one man may bring a replevin, where his goods have been taken for taxes, so may every other person, and thus the collection of all taxes might be evaded. Independently of the act of assembly, we are bound to quash the writ; and it was quashed accordingly, without hearing the counsel for the corporation.