Laws v. Jones

Headnote

In an action for taxes, the record should show that the plaintiff was a collector, and that the defendant had removed from the county, or died, without paying the tax.

Certiorari to Justice Tindal.

“ Record, to wit: Thomas A. ‘Jones vs. William Laws, who formerly acted as agent for Newton Rust. Summons for taxes issued the 1st. Febi’uary, 1838, returnable 24th February, demand $3 39. The parties appeared, and after hearing the allegations of the parties, judgment in favor of plaintiff for $3 39 debt, and 56 cents costs.

The exceptions wen' — 1. That the defendant was not liable to a suit against him as the former agent of Rust. 3. That the claim was for a tax, and it does not appear that Newton Rust had removed from the county, or had died without paying the same; and 3. That it does not appear that the plaintiff was a collector of county rates and levies.