Majority
Headnote
A school district collector having a regular tax list and warrant for a district tax, can justify when sued for taking the property of a person taxed, upon the principle of the case of Savacool v. Boughton, ( 5 Wend. 170 ,) though the district meeting at which the tax was voted was illegal.Process regular upon its face, and apparently within the jurisdiction of. the court or officer issuing it, is a complete justification to the ministerial officer by whom it is executed; and that is so, although it may be shown that in point of fact the court or officer issuing the process had no jurisdiction. When the defect of jurisdiction appears upon the face of the process, there the ministerial officer acts at his peril; but it is not so where the defect is latent, and has to be made out by extrinsic evidence. In Savacool v. Boughton, ( 5 Wend. 170 ,) it appeared that in point of fact the justice Avho rendered the judgment against the plaintiff had no
The erroneous decision of the justice has been properly corrected by the common pleas.
Judgment affirmed.
Cases cited
- Savacool v. Boughton 5 Wend. 170 p. 86