Majority
p. 100Charles Jester, d. b., vs. Charles Millman, School Tax Collector, in the name of the Commissioners for the School District No. 6 of Sussex County, Delaware, p. b. (April 10, 1918.) Pbnnewill, C. J., and Rice, J., sitting. Superior Court, Sussex County, April Term, 1918. Certiorari, No. 3,
Headnote
Schools and Schooi. Districts—Taxes—Persons Exempt.Rev. Code 1915, § 2294, authorizing school tax collector to proceed by suit to collect taxes, does not contemplate a suit against a constable having the goods of a taxable under execution or having the proceeds of the sale of such goods in hand.
Robert C. White for defendant below, exceptant.
Action before a justice of the peace by Charles Hillman, School Tax Collector, in the name of the Commissioners for School District No. 6 of Sussex County, against Charles Jester. Judgment for plaintiff, and defendant beings certiorari.
Reversed.
Among the exceptions filed to the record was the following:
“Second. That the said Charles Jester was one of the constables of Sussex County and had the custody of the goods and chattels of the said taxable, by virtue of an execution then in his hands, and was not, therefore, liable to the demand made by the said Charles Hillman, tax collector aforesaid, for the proceeds from the said goods and chattels.”
The second exception is fatal and it is not necessary to express an opinion upon any other. The statute (Rev. Code 1915, §2294) that gives the school tax collector the right to “proceed by suit in the name of the school district before any justice of the peace in said county against any person notified,” etc., does not contemplate a suit against an officer having the goods of a taxable under execution process, or having the proceeds of the sale of such goods in hand.
Judgment reversed.