Supervisors of Albany County v. Durant
New York Court of Chancery
This was an appeal, by the defendant, from a decision of the late vice chancellor of the third circuit, overruling a demurrer. The object of the bill was to obtain a satisfaction of the taxes assessed against the defendant, out of his equitable estate and choses in action ; the warrant for the collection of the tax having been returned unsatisfied because the collector could not find any property of the defendant out of which the tax could be levied.
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This was an appeal, by the defendant, from a decision of the late vice chancellor of the third circuit, overruling a demurrer. The object of the bill was to obtain a satisfaction of the taxes assessed against the defendant, out of his equitable estate and choses in action ; the warrant for the collection of the tax having been returned unsatisfied because the collector could not find any property of the defendant out of which the tax could be levied. The bill charged that in the years 1833 and 1834 the defendant was assessed for the sum of $25,000 of personal property, in the ward of the city…
1Opinion of the Court
The Chancellor.
The case made by the complainant’s bill presents the question whether a wealthy individual, who *186is taxed on account of his personal estate, can escape from his liability for the payment of the tax, if he thinks proper to invest his funds in bonds and mortgages, or other property, which cannot be distrained and sold under the supervisors’ warrant to the collector. It is a general principle of the common law, that every person is bound and hath virtually agreed to pay such particular sums as are charged upon him by law, or by the sentence or direction of a competent tribunal…
2Cited by7 opinions
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- Darnell v. StateIndiana Supreme Court · 1910
- Ashton v. SlaterSupreme Court of Minnesota · 1872
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