Board of Commissioners v. Harrington

This is an action of assumpsit. The declaration describes the defendant as collector of the county reven ue; charges him with having collected tbe taxes for the year 1820; and avers that he was liable to pay the same to the plaintiffs, hut had failed to do so. There is also the common count for money had and received. To this declaration the defendant demurred, and assigned the following causes: 1st, that for nonpayment by a collector, a summary remedy by motion is pre*261scribed by statute, which can alone be pursued; 2dly, that the suit should have been instituted in the name of the govern- or…