Case ID: tyl_1/html/0005-01.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

Richard Biddlecom, ex dem. Daniel Biddlecom, against John Farwell, Tenant in possession.
    EJECTMENT. Common rule entered, and the general issue to the country.
    Defendant offered to read in evidence a deed from Nathan Spafford, constable, and collector of the surveyor-general’s tax, commonly so called, conveying the lands described in the declaration in fee to his ancestor, under a vendue sale for the non-payment of a tax.
    
      Daniel Chipman, on the part of the plaintiffs,
    objected.
    Decision under the surveyor-general’s tax act.
    The act does not directly levy a tax, but only authorises the governor and council to assess a tax in either of two modes; the one on the soil, the other on the town as a corporation. In the present case it was assessed upon the town, and therefore ought to have been collected by a tax on the polls and rateable estate as directed by the subsequent ex . jffanatory clause of the act.
    Second objection. That this land was holden in severalty, and the constable is not made collector of taxes on such land.
   By the Court.

The constable’s deed cannot be read in evidence.

Hall, Judge, observed, there was a more formidable objection. The whole original right is attempted to be conveyed by the deed;

Verdict for the plaintiff.