State ex rel. Sea Isle City Improvement Co. v. Assessors of Taxes

The opinion of the court was delivered by

Collins, J.

Costs were awarded against the borough of Sea Isle City, in the county of Cape May, upon a certiorari brought to set aside a tax sale and successfully prosecuted by the Sea Isle City Improvement Company. Judgment was ■entered and execution issued therefor. , The sheriff served a copy of the execution upon the defendant as assessor of the borough. Upon such a service an assessor is required by law (Gen. Stat., p. 1421, pl. 34) to assess and levy, in addition to the regular taxes, the amount due upon the execution, but the defendant refuses so…