Gore v. Mastin
| Decision Date | 31 January 1872 |
| Court | North Carolina Supreme Court |
| Parties | J. F. GORE v. M. MASTIN, Sheriff. |
1. A tax list prepared and delivered to a sheriff, according to the provisions of the Revised Code, chap. 99, constituted authority for the collection of taxes, and was of the same force and effect, as an execution issuing from the county court upon a judgment rendered in said court in a matter within their jurisdiction, and it is no part of the duty of a sheriff to enquire whether the taxes were properly laid or not.
2. The sheriff being a public officer is not bound to have a regularly certified list of taxables with him when he distrains for taxes, it is sufficient that the list was made out and delivered to him.
3. The legality of a tax cannot be tested in an action brought to recover the value of property distrained and sold by a sheriff under and by authority of a tax list in his hands.
Huggins v. Simpson, Phillips' law, 126, State v. Fulton, at this term.
This was a civil action tried before Cloud, Judge, at Spring Term 1871, of Forsythe Superior Court.
Plaintiff complained that the defendant had wrongfully taken a mule out of his possession and sold it.
The defendant, who was the sheriff of Forsythe county, admitted the taking, but justified the seizure, viz: that he had seized the mule under a distraint for taxes due from the plaintiff, and which had been assessed by the justices of said county, under the charter of the N. W. N. C. R. R. Co. The defendant offerred in evidence a book containing the amount of taxes due from the tax-payers of said county for the year 1868. The former clerk of the county court certified that it was a true copy of the tax lists for 1868, as taken from the original, and that he delivered it to the sheriff to collect taxes for State and county purposes, that it was arranged alphabetically, and contained the names and subjects of taxation other than rail road tax. This book was made out from the assessment made and returned to the clerk in May 1868, and did not refer to any rail road tax. Defendant also offered in evidence the record of the county court, directing a vote to be taken upon a subscription by the county for a number of shares in N. W. N. C. R. R. Co., and a subsequent order by the justices of said county, directing a tax to be levied on all persons and subjects of taxation, now taxable for State and county tax for the present year, and that said sheriff collect the taxes, amounting to and upon the tax list as made out by the clerk of this court for the present year.
Plaintiff insisted that no order could be made by the justice, directing the sheriff to collect the rail road taxes except by an assessment of the property of the tax-payer made after the order, &c. There was a verdict for the plaintiff. Judgment and appeal by the defendant.
W. M. Robbins, Scales & Scales, and Dillard & Gilmer for plaintiff .
Masten, Blackmer & McCorkle, and ...
To continue reading
Request your trial
-
State v. Ga. Co
...Phil. (N. C.) 130, cited and approved in Commissioners v. Piercy, 72 N. C. 181; London v. Wilmington, 78 N. C. 109; Gore v. Mastin, 66 N. C. 371; Railroad Co. v. Lewis, 99 N. C. 62, 5 S. E. Rep. 82; and Commissioners v. Murphy, 107 N. C. 36, 12 S. E. Rep. 122. Indeed, every revenue act from......
-
State v. Georgia Co.
... ... Huggins v. Hinson, Phil. (N. C.) 130, cited and ... approved in Commissioners v. Piercy, 72 N.C. 181; ... London v. Wilmington, 78 N.C. 109; Gore v ... Mastin, 66 N.C. 371; Railroad Co. v. Lewis, 99 ... N.C. 62, 5 S.E. Rep. 82; and Commissioners v ... Murphy, 107 N.C. 36, 12 S.E. Rep. 122 ... ...
-
Bird v. Perkins
... ... 154; LeRoy v. East Saginaw City ... Railway Company, 18 Mich. 233; Lott v. Hubbard, ... 44 Ala. 593; State v. Lutz, 65 N.C. 503; Gore v ... Mastin, 66 N.C. 371; Erskine v. Hohnbach, 14 ... Wall. 613 ... 4. We ... do not think the defendant became a trespasser ... ...
-
Matthews v. Densmore
...Figley, 25 Ill. 156; Seekins v. Goodale, 61 Me. 400; Underwood v. Robinson, 106 Mass. 296; Walden v. Dudley, 49 Me. 419; Gore v. Gorden, 66 N.C. 371. And no doubt the writ in this case must be regarded as fair on its face. Under the general law relating to attachments, where the suit is beg......