Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1868-11-19
LOCAL ITEM s.

LOCAL ITEMS.
,,nrtant Decision ia Reference 10
l"Pth the state Taxes of 1859, 80.
7. +be Circuit Court of this county, the No
..shor term of which closed on Tuesday,
Tnd0e Thomas rendered an important decision
ssforeuce to the collection of the State taxes
=. ns1s5e and 1860, in which many of our people
;,terested. The Judge sustains the right
.ol,ect and distrain for the taxes due for
hose years. But in order to full understand.
- of the matter we publish the case in full
AZ follows:
George II. Robinson,
G. NJ. Castleman.
Action Of trespass for sel2lng and taking pos
nS sasson by defendant of the goods OF the
1sIs;ntiff. to satisfy ademand for taxes claim
~ 80 he due 20 the Commonwealth OF Slr-
s;n;a for the years 1859 and 1850.
sfhs defendant entered plea OF not guilty.
The following facts were agreed by the par
, .;os in this cause, and the case was thereupon
snbmitted to the judgment and decision OF the
Court: ,o-o 700 1o.L
Mclean was the owner OF house and lot In
he CITY Of Alexandria, and that the same was
assessed to him for State taxes tor said years
tbat in the month of November, 1865, Mclean
sold said property to one David Applch, and
afterwards Appich rented the same to plaintiff,
which he still occupies as tenant OF said Ap-
n;cb. that James Sangster was Sheriff of the
county of Alexandria for the years 1859 and
1870 and that the defendant was Deputy Sher-
a and had farmed the office Of Sheriff tor said
rears. that said Mclean has not paid the
State taxes due upon said property, amounting
N the sum OF $780, for the years 1859 and
1870. that the defendant on the l4th day OF
0,tober. 1868, as Deputy Sheriff as aforesaid
ofthe caunty Of Alexandria, distrained Tor the
amount of said taxes, and took possession OF
the goods and ehattels of plaintiff for the pay
meot of the said taxes due by said Joseph
NcIaan the said goods and ehattelS being at
the time they were seized on the premises
hereinbefore mentioned. 1t is further agreed
that the said defendant as Deputy Sheriff as
aforesaid had paid the taxes in full, due the
State for the years 1859 and 1860, on or before
the DAYS prescribed by law for the payment
thereof, and before the first day Of May, 1861. "
The parties waving all matters or form and
HEADINGS, desire to present TO the Court the
following questions for decision:
lst. Whether the act passed February 18th,
1866, entitled "An act Tor the relief OF j..
Sangster (Sess Acts 65 and 81, page 443l, and
the act passed February 10th, 1867, entitled
IAN act for the relief OF the late Sheritts OF
the Commonwealth" (Sess. Acts 90 and o.,
page 646), confer upon the defendant the right
to distrain for taxes due for the years 1859 and
1860, or limit this right to James Sangster,
Sheriff.
2nd Does this act, passed February 18th,
1866, entitled San act imposing taxes for the
support of Government release and discharge
the taxes on the property mentioned for the
years 1859 and 1860 (see acts IS and 81. page
II, Sec 6l), the defendant having. paid SAID
taxes to the State, at the times required by law.
3rd Does the lien created by chap. 81, Sec
LIST. of the Code, continue, and is the said prop
erty in the hands of the present owner bound
therefor, and if so was it lawful for the defend
ant to distrain the goods of plaintiff to satisfy
the same under the 9th section OF chapter 80,
Code OF Virginia. -,
If the Court should be of opinion that said
defendant has the right to dlstraln and sell the
property mentioned, then Judgment Is to be en-
tered for defendant, with costs: ii, however, the
Court is Of opinion that none OF SAID property
is so liable, then judgment OF one cent damages
be entered for plaintiff with costs.
The following is the decision:
The lien reserved upon real estate Tor taxes
BY sec. /. chap. 81, has reference only to the
Commonwealth; that lien is for the protection
Of the Commonwealth, and that chapter pro-
vi9es how that lien may be enforced. The
statute nor the Legislature contemplated re-
sort to that mode, unless the officer was unable
to make the taxes by proceedings under the
9Th and 9th sections of chapter 80.
The act passed February 2Sth, 1866, entitled
IAN act for the relief of James Sangster, late
Sheriff, has reference to the office, and not to
the individual, and therefore the person who
was the acting officer, and who paid the taxes
to the Commonwealth. as required, is the party
entitled to the benefit of the provisions OF the
law. This answers the first question.
End. No tax due for the year 1865, which
has been accounted for at the Treasury by the
Sheriff is released by the act passed February
10Th, 1866, (Sess. Acts, page II.
3rd The 9th section of chapter 80 answers
this queation. The Sheriff having paid the
taxes 1T becomes On individual debt between him
and the party assessed with taxes, and the 9th
section provides that his goods and chattels may
be distrained for that debt. By the 9th section
the goods and chattels of the tenant IN posses
sion, under the party owing the tax, may be dis
trained. Robinson holds under Appich, and
hence his property is not liable to dlstralnt for
taxes due by Mclean.
u h. Stuart, esq, was counsel for the PLAIN
TIT; and Messrs. Dulany & Ball for defendant.