Ross's Executors v. Holtzman
U.S. Circuit Court for the District of District of Columbia
Replevin. Case stated. The plaintiffs’ testator died in January, 1822. His executors sold his personal estate after this distress, that is, after May 30,1827. The taxes, for which the distress was levied, became due to the. Corporation of Georgetown upon his real estate, for the years 1821,1822,1825, and 1826; and to the Levy Court, for the county tax for 1826. The plaintiffs paid the tax for 1821, at the time of taking out the replevin.
Read the full summary
Replevin. Case stated. The plaintiffs’ testator died in January, 1822. His executors sold his personal estate after this distress, that is, after May 30,1827. The taxes, for which the distress was levied, became due to the. Corporation of Georgetown upon his real estate, for the years 1821,1822,1825, and 1826; and to the Levy Court, for the county tax for 1826. The plaintiffs paid the tax for 1821, at the time of taking out the replevin. The negro distrained was part of the personal estate of the testator, found upon the premises, that is, in the dwelling-house on Bridge Street, in which the…
1Opinion of the Court
CRanch, C. X,
after stating the case, delivered the opinion of the Court (nem. con.) as follows : ■—
The taxes, which accrued in the' lifetime of the testator, having been paid since the distress, the principal question is, whether the personal assets of the testator, found upon the premises, is liable to distress for taxes on the real estate, which became due to the Corporation of Georgetown, or to the Levy Court, after the death of the testator.
By the Act of Congress of the 26th of May, 1824, § 8, [4 Stat. at Large, 75,] it is enacted “ that it shall be lawful to collect said taxes,” (that…
2Cited by2 opinions
- United States v. CameronDistrict Court, E.D. Missouri · 1883
- Acme Harvesting Machine Co. v. HinkleySouth Dakota Supreme Court · 1909