People v. Rhodes

Rhodes sold a tract of land to Walker for $1,400, and gave him a bond for a deed. Walker paid $200 of the purchase-money, and gave notes for the payment of the residue in annual instalments of $100. He went into possession of the land, and listed it for taxation in his own name for the year 1853. Rhodes was assessed for the same year $1,000 on account of the notes. He moved the county court to set aside this assessment. The court sustained the application, because the notes were not taxable. The county clerk transmitted a statement of the facts to the auditor, and he notified the clerk that…