Thompson v. Gardner

Decided October 15, 1813

New York Supreme Court · decided 1813-10-15

IN ERROR, on certiorari, from a justice’s court. Gardner brought an action of assumpsit against Thompson, before the On the return of the summons, the defendant did boí appear. The plaintiff demanded a balance due from the defendant on the taxes of the last year, the plaintiff having been col^ecior f°r the town that year; and offered in evidence the assessmentr0^ the taxes of the town for the last year, and a warrant of the supervisors to the plaintiff to collect them.

Cited by 2 later decisions — most recently May 1903

2 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1813-10-15

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Per Curiam.

¶1Though the recovery, in this case, is trifling, yet we are bpvind to reverse the judgment. The justice sets *411forth the evidence before him, and there is no room left for any intendment. From the evidence appearing on the return of the justice, no right, of action whatever was shown by the plaintiff. There was no evidence that the plaintiff ever paid the tax for the defendant, or demanded it of him. The remedy given by the statute to the collector is by distress; and even admitting that an action would lie, a default in not paying on demand was necessary to be shown. It would be an alarming doctrine to say that a collector of taxes might sue immediately every person upon his assessment roll, without first demanding payment of the taxes.

¶2Judgment reversed, (a)

¶3See Beach v. Vandenburgh, ante, 361.