9 Wend. 29 | N.Y. Sup. Ct. | 1832
By the Court,
By the laws relating to taxes, every collector is required to settle his account with the county treasurer within one week after the time mentioned in his warrant. If the collector refuses or neglects to pay to the county treasurer the amount of taxes contained in the assessment roll, or to account for the same in the manner prescribed by the statute, the county treasurer is required to issue his warrant to the sheriff of the county, commanding him to cause the amount specified to be levied of the goods and chattels, lands and tenements of the collector. If the sher
It is not denied that the action would lie against the sheriff himself upon the facts proven in this case ; but it is contended that the action, though in form ex contractu, is one actually in tort; that it is for a nonfeasance in his office, and does not survive against his representatives. The action against the sheriff himself would lie, not because money had been received by him, but because he had been guilty of official negligence, for which the legislature have said he might be made liable in this form of action.
There seems to have been some difficulty in the applition of the principle of actio personalis moritur cum.persona. To a certain extent there is no difficulty. Actions upon contracts relating to property survive ; executors and administrators are the representatives of the property, that is, personal property of the deceased—they represent the goods and chattels, rights and credits of the deceased. Actions for wrongs for personal injuries do not survive, for executors and administrators do not represent the wrongs of the deceased, except as far as their personal property is affected. In all the recent adjudications and elementary works, the case of Hambly v. Trott, Cowper, 371, is referred to as containing the doctrine on this point. That was an action of trover against the executor, or rather administrator, with the will annexed, for a conversion by the testator. Lord Mansfield, in giving the opinion of the court, considers two classes of cases: 1. Actions which either survive or die on account of the cause of action; 2. Those which survive or die on account of the form of action. As to the first class, which alone it is important to consider here, the rule laid down by Lord Mansfield is, that the action survives when the cause of action is money due on a contract, express or implied, or gain by the work or property of anoth
Were it not for the statute allowing an action for money had and received, to be brought against the sheriff in a case like the present, the action must have been an action on the case against the sheriff for the default of his deputy in neglecting to return an execution, (for the warrant in this case was in the nature of an execution,) and then it would be like the case of McEvers v. Pitkin. It is analogous in principle with the action of debt for an escape; there, as here, the action is in form ex contractu, but in substance ex delicto; yet the form of the action does not vary the cause of action, and when that is ex delicto, and not beneficial to the estate,no action liesagainstthe representative of the estate.
I am satisfied, therefore that the learned circuit judge was correct, and a new trial should be denied.