Legal Opinion

Loomis v. Spencer

Ohio Supreme Court

Decided January 15, 1853Published

This is a writ of error to the common pleas of Ashtabula, reserved by the late supreme court for decision in bank. *The facts sufficiently appear in the opinion of the court. Little v. Merrell, 10 Pick. 547 ; 4 Pet. 565 ; 3 Dali. 400 -r 4 Wheat. 436; 24 Wend. .69 ; 15 Conn. 497 ; 1 Bald.

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This is a writ of error to the common pleas of Ashtabula, reserved by the late supreme court for decision in bank. *The facts sufficiently appear in the opinion of the court. Little v. Merrell, 10 Pick. 547 ; 4 Pet. 565 ; 3 Dali. 400 -r 4 Wheat. 436; 24 Wend. .69 ; 15 Conn. 497 ; 1 Bald. C. C. 74; Smith’s Comm. 259; 2 S. & Watts, 285; 10 Watts, 66; 20 Wend. 281; 1 Kent’s Comm. 488; 8 Loigh, 154; Id. 52G; 15 Conn. 501; 9 Dana, 521; 9 B. Mun. 399 ; Id. 335 ; Id. 538; 9 N. H. 271; 4 Har. 495 ; 6 How. 672 ; 20 Wend. 382 ; 13 Pick. 61.

1Opinion of the Court

Thurman, J’.

Tho original action was trespass for taking a cow belonging to plaintiff. Plea, not guilty, with a notice of justification, tho substance of which is, that Spencer was, when, etc., treasurer of Ashtabula county, and Preston & Stevens, the other defendants, his deputies. That the county auditor, in pursuance of the ' statute, on August 31, 1849, delivered the tax duplicate of the county, duly certified, to said treasurer, for<him to collect the taxes assessed thereon. That upon said duplicate there was assessed against the plaintiff, a resident tax-payor of Windsor township in said…

2Cases cited3 opinions

  1. Libby v. BurnhamMassachusetts Supreme Judicial Court · 1818
  2. Coburn v. RichardsonMassachusetts Supreme Judicial Court · 1819
  3. Trustees of Rochester v. SymondsNew York Supreme Court · 1831

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