Williams v. Holden
New York Supreme Court
Demurrer to plea. The declaration is in debt on a bond bearing date 1st December, 1828, conditioned for the faithful performance of the duties of the office of collector of the town of Batavia, by L. Holden, one of the obligors ; the other being his surety.
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Demurrer to plea. The declaration is in debt on a bond bearing date 1st December, 1828, conditioned for the faithful performance of the duties of the office of collector of the town of Batavia, by L. Holden, one of the obligors ; the other being his surety. The breach assigned is the neglect to pay over the sum of $710,83, part of the taxes directed to be levied in Batavia by virtue of an assessment roll and the usual warrant, delivered to the collector on the 15th December, 1828. The defendants pleaded non est factum, and especially that the assessors of Batavia, in making out the assessment…
1Opinion of the Court
By the Court,
Sutherland, J.
The 5th section of article 1, title 2, chapter 13, of the revised act, passed December 3d, 1827, page, 224, (1 R. S. 389,) enacts, “that every person shall he assessed in the town or ward where he resides when the assessment is made, for all personal estate owned by him, including all such personal estate in his possession or under his control as trustee, guardian, executor or administrator: and in no case shall property so held under either of those trusts, he assessed against any other person.” The tenth section of the succeeding article, page 227, (1 R. S. 391,)…
2Cases cited1 opinion
- Platt v. RobinsNew York Supreme Court · 1800
3Cited by18 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Emery v. BradfordCalifornia Supreme Court · 1865
- Van Rensselaer v. WitbeckNew York Supreme Court · 1849
- Dallinger v. RapelloU.S. Circuit Court for the District of Massachusetts · 1882
- In re the Estate of HazeltineHudson County Surrogate's Court · 1934
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