Henderson v. Brown
New York Supreme Court
Trespass for breaking and entering the plaintiff’s close, called the Hew Theatre, and taking and carrying away three hundred and twenty-five pieces- of silver coin, of the value of one dollar each. Plea not guilty, with an agreement that any of the facts, which now appeared in the case reserved for the opinion of the court, might be given in evidence with the same advantage as if they had been specially pleaded.
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Trespass for breaking and entering the plaintiff’s close, called the Hew Theatre, and taking and carrying away three hundred and twenty-five pieces- of silver coin, of the value of one dollar each. Plea not guilty, with an agreement that any of the facts, which now appeared in the case reserved for the opinion of the court, might be given in evidence with the same advantage as if they had been specially pleaded. The defendant was duly appointed a collector of the direct tax for the district in which the loom in quo is situated, under the act of congress,(a) entitled “ An act to lay and…
1Opinion of the CourtThompson, J.
This was an action of trespass for mak*138ing a distress as collector for a tax on the theatre in [*96] New-York, ^imposed under the act of congress. It is admitted on the part of the plaintiff that the theatre cannot be considered as a dtoelling-house in the contemplation of the law, and of course not taxable as such. But it is contended that the collector is justified by his warrant notwithstanding this, so that the plaintiff has no remedy against the officer.
Officers, acting under process from superior authority, ought in all cases to be justified by their process, where that can be done…
2Cited by13 opinions
- People ex rel. Case v. CollinsNew York Supreme Court · 1837
- Wall v. TrumbullMichigan Supreme Court · 1867
- Jackson v. State ex rel. DyarIndiana Supreme Court · 1885
- Vail v. OwenNew York Supreme Court · 1854
- Thurston v. MartinU.S. Circuit Court for the District of Rhode Island · 1830
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