Case Name: H. Hunt v. R. Smith
Court: United States Circuit Court of the District of Columbia
Jurisdiction: United States
Decision Date: 1829-05
Citations: 3 Cranch 432
Docket Number: 
Parties: H. Hunt v. R. Smith.
Judges: 
Reporter: Reports of cases argued and determined in the Supreme Court of the District of Columbia (District of Columbia - reported by Mackey)
Volume: 3
Pages: 432–432

Head Matter:
H. Hunt v. R. Smith.
A vendor of a city lot in August, is not liable to the vendee for taxes for that year, not assessed until November, and not payable until the first of January following.
The plaintiff purchased city lots of the defendant in August, 1827, and afterwards was obliged to pay the city taxes for the year 1827. These taxes were not assessed until November, 1827, and were not payable until the 1st of January, 1828.
This suit was brought to recover the amount of those taxes from the defendant, the vendor; but

Opinion:
The Court (Theuston, J., absent,) decided that he was not liable. Non-pros.