39 Barb. 479 | N.Y. Sup. Ct. | 1863
By the Court,
This action is brought against the defendant to recover damages for the séizure and sale of a horse, the property of the plaintiff. The defendant justifies under a tax warrant, issued to him as collector of the town of Fishkill, in the county of Dutchess, for the year 1861.
The tax is assessed upon the roll to Henry D. Van Voorhis, while the real name of the plaintiff is William H. Van Voorhis. The proof upon the trial, however, showed that the plaintiff was also known in the town as Henry Van Voorhis, and he was the person intended to he charged with the payment of the- tax. Levi S. Van Kleeclc, a witness for the defendant, testified that he was one of the assessors of the town of Fishkill during the year 1861, and made the assessment against the plaintiff to Henry D. Van Voorhis. He saw him and spoke to him about^the assessment, and knew him by the name of Henry Van Voorhis. His name was upon the assessment roll for the year previous as Henry D. Van Voorhis, and the -witness took the name from that roll. The plaintiff himself was examined as a witness, and said he was more frequently called Henry than William Henry Van Voorhis.
The assessors are, by diligent inquiry, to be made between certain times named in the statute, to ascertain the names of all the taxable inhabitants in their respective towns or wards, and also all the taxable property real or personal within the same, and from these they are to prepare the assessment rolls in the manner prescribed. When the collector receives the tax warrant he is required to call at least once upon the person taxed and demand payment of the tax charged to him on his property. If the person refuse or neglect to make payment the collector shall levy the same by distress and sale of
Brown, Scrugham and Lott, Justices.]
ers v. Talmage, 5 John. 84; Rosevelt v. Gardner, 2 Cowen, 463.) There was no proof offered upon the trial to show that there was any other person in the town of Fishkill known by the name of Henry Yan-Yoorhis, or Henry D. Yan Yoorhis, to whom the charge might have been referred ; so that there could be no confusion and no uncertainty in regard to the person whose duty it was to pay the tax.
The judgments in the justice's and in the county court should be reversed, with costs.