People v. Gibbs
New York Supreme Court
This action, tried at the Washington circuit in November, 1830, before the Hon. Esek Cowen, one of the circuit judges, was brought to recover the balance of a sum of money directed to be levied on a warrant issued by the treasurer of the county of Washington, commanding the sheriff oí that county to levy of the goods, &c. of one J. J. Sherwood $1743,05, being the balance of a certain tax, for the collection of which a tax roll and warrant in due form had been delivered to…
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This action, tried at the Washington circuit in November, 1830, before the Hon. Esek Cowen, one of the circuit judges, was brought to recover the balance of a sum of money directed to be levied on a warrant issued by the treasurer of the county of Washington, commanding the sheriff oí that county to levy of the goods, &c. of one J. J. Sherwood $1743,05, being the balance of a certain tax, for the collection of which a tax roll and warrant in due form had been delivered to Sherwood as collector of the town of Salem, and which sum remained due and unaccounted for by him. The warrant against the…
1Opinion of the Court
By the Court,
Savage, Ch. J.
By the laws relating to taxes, every collector is required to settle his account with the county treasurer within one week after the time mentioned in his warrant. If the collector refuses or neglects to pay to the county treasurer the amount of taxes contained in the assessment roll, or to account for the same in the manner prescribed by the statute, the county treasurer is required to issue his warrant to the sheriff of the county, commanding him to cause the amount specified to be levied of the goods and chattels, lands and tenements of the collector. If the sher*32i…
2Cases cited2 opinions
- Cravath v. PlymptonMassachusetts Supreme Judicial Court · 1816
- Martin v. BradleyNew York Supreme Court · 1803
3Cited by13 opinions
- Wynn v. Tallapoosa County BankSupreme Court of Alabama · 1910
- Hegerich v. . KeddieNew York Court of Appeals · 1885
- Eustace v. JahnsCalifornia Supreme Court · 1869
- Borup v. NiningerSupreme Court of Minnesota · 1861
- Shafer v. GrimesSupreme Court of Iowa · 1867
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