Town of Trumbull v. Wales

This is an action to recover taxes assessed on real estate which is now held by the defendants in trust. The demurrer raises the question as to whether the defend' ants may be sued for these taxes personally or whether as claimed by the defendants, they may be sued only in their representative capacity.

The complaint alleges in paragraph 8 that the defendants “are indebted” for these taxes. That allegation must mean that the taxes were assessed while they have been the holders of the legal title to the property. If so assessed they have become a debt due from the persons against whom they were…