The Assessors, Collectors and Town Clerks' Manual; Containing a Full and Accurate Exposition of the Law Relating to the Powers and Duties of These Officers. with an Appendix of Forms

The Assessors, Collectors and Town Clerks' Manual; Containing a Full and Accurate Exposition of the Law Relating to the Powers and Duties of These Officers. with an Appendix of Forms

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1870 edition. Excerpt: ... the goods and chattels of the person who ought to pay the same, or of any goods and chattels in his possession, wheresoever the same may be found, within the district of the collector; and no claim of property to be made thereto by any other person, shall be available to prevent a sale. 1 R. S. 397. Where there is a remedy given against both real and personal property for the satisfaction of taxes and assessments, as a general rule the remedy against the personal estate should be first exhausted, unless there is some specific and controlling equity to make it proper to proceed against the real estate in the first instance. Gouveneur v. Mayor, etc., of New York, 2 Paige, 434. The collector may seize not only the goods and chattels of the person taxed, but any goods and chattels in his possession. But the goods seized must be actually in the possession of the person taxed, or the collector will be a trespasser. The possession of the goods by a firm of which the person taxed is a member, will not bring the case within the statute. Stockwell v. Villih, 15 Abb. Pr. 412. Where the goods seized are actually in the possession of the party taxed, they cannot be replevied even though owned by a third person. 2 R. S. 522. __ But the case must clearly fall within the statute. The property seized must be either the property of the person assessed, or the goods must be actually in his possession when taken. Where goods are seized and taken from the possession of the owner s servant for a tax against another person, the collector is a trespasser, and the owner may maintain replevin. So where the levy was made upon goods which the person assessed held for sale on commission, and which he had deposited with a warehouseman for storage, when they were...show more

Product details

  • Paperback | 60 pages
  • 189 x 246 x 3mm | 127g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236606302
  • 9781236606303