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1 Kirby 296

Eno v. Cornish

Connecticut Superior Court

Decided September 15, 1787

Connecticut Superior Court · decided 1787-09-15

EeeoR from tbe judgment of a justice of tbe peace. Cornisb brought bis action against tbe plaintiff in error (sbe being executrix of tbe last will and testament of Isaac Eno, deceased) declaring — “ That be was a collector of state taxes, levied on tbe list of tbe polls and ratable estate of tbe inhabitants of tbe town of Symsbury, in tbe year 1761, and received from tbe treasurer of tbe state of Connecticut, a legal warrant, authorizing him to collect of tbe several…

Judgment of the justice reversed · Decided 1787-09-15

By the Court.

¶1(ShebMajs, J., absent.) —• If an action is necessary, or doth lie against the administrator or executor, upon a tax warrant, for taxes due from the deceased, he can only be liable in that capacity; whereas, in this¡ case, judgment was rendered against the executrix, in her private capacity.

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