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9 Del. 600

Johnson v. Rees

Superior Court of Delaware

Decided July 5, 1874

Superior Court of Delaware · decided 1874-07-05

<p>A proceeding by fi. fa. attachment is subject to the statute of limitations, and for a tax due to an incorporated ditchlcompany from a taxable on the ditch, it will be barred in three years from the assessment and levy of it, if not otherwise prescribed, or limited by the act incorporating the company, or is revived by the acknowledgment of the taxable within three years before the attachment is laid in his hands.</p>

Decided 1874-07-05

¶1 The Court,

Gilpin, G. J.,

¶2 charged the jury, that the tax in question was such a demand as would be barred in this proceeding to recover it by a creditor of the company, after three years from the assessment and levy of it, under the general act of limitations, as the statute incorporating the company prescribed no time for the payment, or limitation for the recovery of it, provided there had been no admission or acknowledgment made by the defendant within the three years next preceding the 11th day of September 1878,when the attachment was laid in his hands,that the balance of it was still a subsisting and valid demand against him, proved to their satisfaction in the case ; but if there had been such an admission or acknowledgment made by the defendant within that time proved to their satisfaction, it would take the ease out of the operation of the statute of limitations, and the plaintiff would be entitled to recover the balance of it.

¶3 The plaintiff' had a verdict.

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