Hartwell v. Bissell
New York Supreme Court
IN ERROR, on certiorari to a Justice’s Court, Bissell brought an action of trover against Hartwell and others, for a quantity of rye in the sheaf.
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IN ERROR, on certiorari to a Justice’s Court, Bissell brought an action of trover against Hartwell and others, for a quantity of rye in the sheaf. It was proved, that the collector of taxes, by virtue of a warrant from the supervisors of the county, for the collection of a tax against L. B., (brother of the plaintiff below.) amounting to three dollars and eighty-seven cents, on the 26th of January, 1818, sold a field of rye, of about five acres, to the plaintiff; and that the defendant, when the rye was ripe, at harvest, took, and converted it to his own use. The defendant justified under a…
1Per curiam
By the 9th section of the “ Act for the assessment and collection of taxes,” (2 N. R. L. 512. sess. 36. ch. 52. 1 Rev. Stat. 397. 398.) the collector is “ authorized and required, in case of refusal or neglect to pay the taxes, to levy the same by distress, and sale of the goods and chattels of the person who ought to pay the same, or of any goods or chattels in his or her possession.” The rye, having been levied upon by the sheriff, under the Ji. fa,, though it was not then sold, was in the custody of the law, and not in the possession of L. B. The collector, therefore, had no right to sell…
2Cited by6 opinions
- Green v. ArmstrongCourt for the Trial of Impeachments and Correction of Errors · 1845
- Fulghum v. Williams Co.Supreme Court of Georgia · 1902
- Ansonia Brass & Copper Co. v. ConnerNew York Court of Common Pleas · 1883
- Lathem & Sons v. StringerCourt of Appeals of Georgia · 1916
- McClellan v. KrallSupreme Court of Kansas · 1890
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