State v. . Lutz
Supreme Court of North Carolina
Indictment for forcible trespass, tried before Logan, •/., at Spring Term, 1871, of Lincoln Superior Court. The facts are, that the defendant had received from the Sheriff of Lincoln County a deputation to collect certain taxes which were mentioned in said deputation, including the taxes due from one Nancy Greenhill, for the years 1869 and 1870. It was in evidence that at the time the said transcript was delivered to the defendant, that the tax had been properly assessed,…
Read the full summary
Indictment for forcible trespass, tried before Logan, •/., at Spring Term, 1871, of Lincoln Superior Court. The facts are, that the defendant had received from the Sheriff of Lincoln County a deputation to collect certain taxes which were mentioned in said deputation, including the taxes due from one Nancy Greenhill, for the years 1869 and 1870. It was in evidence that at the time the said transcript was delivered to the defendant, that the tax had been properly assessed, and was then due; that after giving said deputation, and without the knowledge of defendant, the said Nancy paid the…
1Opinion of the Court
Read®, J.
We are to consider the case as if Nancy Greenhill owed the taxes claimed, and as if the property distrained washers, and as it the defendant was lawfully deputized to collect the taxes. The case will then stand, upon the question whether the list of taxables which he had in his hands was sufficient to authorize him to act ? or whether it was necessary that he should have in his hands a list made out and certified by the-Clerk?
It is certainly usual, and it is very proper, that a tax collecting officer have in his hands a tax list, certified by the Clerk ol the Court, as a guide for…
2Cited by3 opinions
- Bird v. PerkinsMichigan Supreme Court · 1875
- Raleigh & Gaston Railroad v. LewisSupreme Court of North Carolina · 1888
- Morrison v. . McLauchlinSupreme Court of North Carolina · 1883