Spaulding Manufacturing Co. v. County Commissioners

Under a tax warrant issued by the Assessor of La Plata County, on the 25th day of July, 1904, directed to W. J. Patterson as County Treasurer, the said Treasurer levied upon certain vehicles, the property of the plaintiff in error, and sold the same to satisfy a tax which, together with interest, penalty and costs, amounted to $173.16.

Alleging the tax to be illegal and void, the plaintiff in error brought suit against Patterson personally, to recover the amount so collected. In that case this court held the tax to be illegal, and sustained the right to recover. Spaulding v. Patterson, 46…