Case Name: WILLIAM LAWS, d. b. vs. THOMAS A. JONES, p. b.
Court: Delaware Superior Court
Jurisdiction: Delaware
Decision Date: 1838
Citations: 2 Harr. 345
Docket Number: 
Parties: WILLIAM LAWS, d. b. vs. THOMAS A. JONES, p. b.
Judges: 
Reporter: Delaware Reports
Volume: 2
Pages: 345–346

Head Matter:
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.

Opinion:
The court considered the judgment and proceedings erroneous on all three of the grounds taken, and
Reversed the judgment