20 Me. 199 | Me. | 1841
The opinion of the Court was by
This is an action of debt, on a bond given by the defendants to a former treasurer of East Machias, the said Savage being the principal therein, and the other defendants his sureties, as collector of taxes for the year 1834,
No question is made but that Savage was duly chosen collector ; and if there was, his giving the bond in suit, and his pro-1 ceeding to act in that capacity might be well deemed sufficient to estop him and his bondsmen from denying the fact.
A great variety of objections are made, by the counsel for the defendants, to the right of the plaintiff to recover. One is, that the assessments, preparatory to the issuing of the tax list, and warrant accompanying the same, were not signed by the assessors. This savors somewhat of technicality, to say the least of it. And if the. action were against the assessors for a misfeasance, as the law formerly stood, if not at present, might be available against them. But, in an action against the collector and his bondsmen, the case may be different. The collector might be bound to obey a warrant, in due form, and issuing from a competent tribunal, as the assessors may be deemed to have been, although they might not have complied with every punctilio required by law anterior to issuing it. Executions are often issued from judicial tribunals, and before the record of the judgments, under and by virtue of which they might be issued, has been fully extended and signed; but it never was considered or apprehended, that the executive officers, or their bondsmen, could make use of such an omission to excuse themselves from liability for neglecting to execute such precepts. We are therefore satisfied that this exception is not well taken.