¶1delivered the opinion of the Court.
¶2This was a proceeding in thé county court of Montgomery, against Chiles and several oth*578ers, by the commonwealth, upon a charge of failing to render to the commissioner lists of their taxable property, for the preceding year.
¶3It seems to have been instituted under the act of the second of February, 1819, entitled “An act to alter the mode of taking in the lists of taxable pproperty.”
¶4Judgment was entered against Chiles, upon a joint summons against all the persons included in it; that he should pay triple tax, on the sum of twenty-five thousand dollars, and the costs of the prosecution. To reverse it, he prosecutes this writ of error.
¶5From a bill of exceptions, it appears, that no testimony, written or parol, was introduced in support of the motion. The judgment is, therefore, evidently erroneous.
¶6The act moreover (which is penal, and should be strictly pursued) does not authorize a joint proceeding against different delinquents. The default of one, has no connexion with that of any other. One, therefore, ought not to be subjected to the payments of costs, incurred in conducting the prosecution against others.
¶7The judgment must be reversed, and the cause remanded,fwith directions to dismiss the prosecution.