Thompson v. Gardner
New York Supreme Court
IN ERROR, on certiorari, from a justice’s court. Gardner brought an action of assumpsit against Thompson, before the On the return of the summons, the defendant did boí appear. The plaintiff demanded a balance due from the defendant on the taxes of the last year, the plaintiff having been col^ecior f°r the town that year; and offered in evidence the assessmentr0^ the taxes of the town for the last year, and a warrant of the supervisors to the plaintiff to collect them.
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IN ERROR, on certiorari, from a justice’s court. Gardner brought an action of assumpsit against Thompson, before the On the return of the summons, the defendant did boí appear. The plaintiff demanded a balance due from the defendant on the taxes of the last year, the plaintiff having been col^ecior f°r the town that year; and offered in evidence the assessmentr0^ the taxes of the town for the last year, and a warrant of the supervisors to the plaintiff to collect them. From the assessment roll it appeared that the defendant had been rated and assesse(t 1 dollar and 17 cents, of which 25 cents…
1Per curiam
Though the recovery, in this case, is trifling, yet we are bpvind to reverse the judgment. The justice sets *411forth the evidence before him, and there is no room left for any intendment. From the evidence appearing on the return of the justice, no right, of action whatever was shown by the plaintiff. There was no evidence that the plaintiff ever paid the tax for the defendant, or demanded it of him. The remedy given by the statute to the collector is by distress; and even admitting that an action would lie, a default in not paying on demand was necessary to be shown. It would be an alarming…
2Cited by4 opinions
- Parker v. BrownNew York Supreme Court · 1853
- Bedell v. BarnesNew York Supreme Court · 1879
- City of New York v. WattsNew York Supreme Court · 1903
- McLean v. Manhattan Medicine Co.The Superior Court of New York City · 1887