Flavin v. Partello

This action is brought to recover the value of a lumber wagon and wheel rake, concededly the property of the plaintiff, which it is alleged was unlawfully seized and sold by the defendant.

In 1927 the defendant was the tax collector of the town of Freetown, Cortland county, N. Y. On January fourth of that year the board of supervisors of Cortland county delivered to him the tax roll of his town for the year 1926, together with a warrant, dated December 27, 1926, which directed him to collect the taxes set forth in said roll. Among the taxes so ordered to be collected was one which had been…