Wade v. . Odeneal
Supreme Court of North Carolina
This was an action of debt, upon the act of 1774, (Sen. c. 105,) directing the duty of sheriffs with respect to insolvent taxables, and imposing a penalty of £20 for collecting taxes of one whom the sheriff has returned an insolvent.
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This was an action of debt, upon the act of 1774, (Sen. c. 105,) directing the duty of sheriffs with respect to insolvent taxables, and imposing a penalty of £20 for collecting taxes of one whom the sheriff has returned an insolvent. The cause was tried before Martin, Judge, at Rock-ingham, on the last circuit; when upon nil debet pleaded, the clerk of the County Court produced a list of the insolvent taxables in the hand writing of the defendant, the sheriff of Rockingham, in which was the name of the plaintiff. The list was endorsed “ allowed,” and the clerk swore that no other order was…
1Opinion of the Court
Ruffin, Judge.
The acts 1774. (Reu.c.105.) and 1786, (JUev. c. 255, s. 2,) and all the subsequent statutes providing for a creditto sheriffs for insolvents, refer to an allowance to him of them in the first instance by the County Court. _ This was provided for by the two old statutes of 1760, c. 2, an(} 1768, c. 6. Down to this time, the sheriff passes his list of insolvents at the treasury, only upon the authority of the order of his County Court at home, specifying each insolvent, and the amount of the whole. The mischief intended to be remedied by the act of 1774, under which this action is…
2Cited by10 opinions
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- Fountain v. State Ex Rel. HybartSupreme Court of Alabama · 1923
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