Bucksport v. Woodman

Yirgin, -J.

This is an action of debt, brought under the statute of 1871, c. 232, to recover a tax. The sum sought to be recovered was assessed April 1, 1876, upon a certain amount awarded by the Court of Commissioners of Alabama Claims to the defendants, as administrators of the estate of Enoch Barnard, deceased, for the destruction of two ships, in each of which the defendants’ intestate was part owner.

All personal property, within or without this state, — with certain exceptions not material to tho decision of this case — is assessed to the owner in the town where he is an inhabitant on the…