Beers v. Botsford
U.S. Circuit Court for the District of Connecticut
MOTION for a new trial. This was an action of indebitatus assumfisit. The plaintiff declared, that on the 24th of October, 1791, Elijah Abel, Esq. sheriff of Fairfield county, had an execution in his hands, directed to him, in favour of the treasurer of this state, against the defendants, for taxes due to the state, amounting to more than 2,000 dollars, which, on the 15th of December following, he levied on the property of the plaintiff, who was then an inhabitant of…
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MOTION for a new trial. This was an action of indebitatus assumfisit. The plaintiff declared, that on the 24th of October, 1791, Elijah Abel, Esq. sheriff of Fairfield county, had an execution in his hands, directed to him, in favour of the treasurer of this state, against the defendants, for taxes due to the state, amounting to more than 2,000 dollars, which, on the 15th of December following, he levied on the property of the plaintiff, who was then an inhabitant of Newtown. That thereupon the plaintiff, with Abram Baldwin, David Booth, and Zalman Booth, also inhabitants of Newtown, executed…
1Opinion of the Court
By the Court.(a)
By the statute entitled “ An act providing for the collection and payment of rates and *165taxes,” it is enacted, that on ncgiect of a collector, the treasurer shall issue a distress or warrant against him, for the amount due; on return of that unsatisfied, he , , shall issue a distress against the goods, &c. of the selectmen; and on return of that unsatisfied, he shall issue a distress for the sum due, and all charges, against the goods and chattels of the inhabitants of the town; and the several towns are made responsible for the full amount of their proportion of the state…
2Cited by2 opinions
- Beardsley v. SmithSupreme Court of Connecticut · 1912
- Eames v. SavageSupreme Judicial Court of Maine · 1885