People v. Waterman

By the Court, Sawyer, J.:

This is an action to recover delinquent taxes, brought in pursuance of the Act of May 17th, 1861, entitled “An Act to legalize and provide for the collection of delinquent taxes in the counties of this State.” At the trial the District Attorney at first introduced the delinquent tax lists, but subsequently withdrew them. The testimony was then confined to the issue as to the ability of the Tax Collector “ to find, seize or sell property belonging to the delinquent." The defendant also offered the delinquent list to show that there was no tax at all levied against the…