Case ID: del_2/html/0345-02.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

WILLIAM LAWS, d. b. vs. THOMAS A. JONES, p. b.
    In an action for taxes, the record should show that the plaintiff was a collector, and that the defendant had removed from the county, or died, without paying the tax.
    Certiorari to Justice Tindal.
    “ Record, to wit: Thomas A. ‘Jones vs. William Laws, who formerly acted as agent for Newton Rust. Summons for taxes issued the 1st. Febi’uary, 1838, returnable 24th February, demand $3 39. The parties appeared, and after hearing the allegations of the parties, judgment in favor of plaintiff for $3 39 debt, and 56 cents costs.
    The exceptions wen' — 1. That the defendant was not liable to a suit against him as the former agent of Rust. 3. That the claim was for a tax, and it does not appear that Newton Rust had removed from the county, or had died without paying the same; and 3. That it does not appear that the plaintiff was a collector of county rates and levies.
    
      
      Robinson, for plaintiff in error.
   The court considered the judgment and proceedings erroneous on all three of the grounds taken, and

Reversed the judgment