Rich v. Tuckerman

This case raises the question, whether a collector of taxes can maintain an action against the administrator of the estate of a person deceased, under the Gen. Sts. c. 12, § 19, after the expiration of two years from the time that the administrator gave his bond.

It was provided in the St. of 1789, c. 4, that where a person, duly rated in any town, has died or removed to another place, or being an unmarried woman has married before the payment of such rates, it shall be lawful for the constable or collector “ to *223sue for such rates, and they shall have the like remedy for the recovery thereof,…