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Home > Art, Film & Photography > Delaware Reports Volume 14; Containing Cases Decided in the Supreme Court (Excepting Appeals from the Chancellor) and the Superior Court and the Orphans Court of the State of Delaware
Delaware Reports Volume 14; Containing Cases Decided in the Supreme Court (Excepting Appeals from the Chancellor) and the Superior Court and the Orphans Court of the State of Delaware

Delaware Reports Volume 14; Containing Cases Decided in the Supreme Court (Excepting Appeals from the Chancellor) and the Superior Court and the Orphans Court of the State of Delaware


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Purchase of this book includes free trial access to www.million-books.com where you can read more than a million books for free. This is an OCR edition with typos. Excerpt from book: SUPERIOR COURT, SPRING SESSIONS, 18OO. Hawkins i. Dougherty, Tax Collector. Poll-Taxes?Payment by Agent?Mandamus?Parties. A., being a taxable of and owning taxed property within a county, has such a practical interest in the collection of the county taxes that the court will entertain his petition praying for an alternative mandamus against the tax collector, who had refused to accept poll-taxes tendered by, and to deliver receipts to, attorneys in fact of certain taxables. The constitution and the law equally contemplate the payment of public taxes by the taxable in person, yet there is no legal prohibition of its being done through an agent, and if a collector deliver a receipt therefor to an agent, duly authorized to receive it, he would be exempt from any penalty for improper delivery of receipts. A tax collector, having the right to collect taxes from the taxable himself, of which right no court by a mandamus can deprive him, cannot be compelled to receive a principal's taxes from the hands of his agent or attorney in fact, but if he refuses taxes thus tendered to him and afterwards fails to collect them, he will be liable on his official bond for the amount thereof. A collector has the right to decline to deliver a tax receipt to any one but the taxable himself. A court will not interfere and declare what the collector of taxes shall do, there being yet about two months in which he may perform his duty in the collection of taxes. STATEMENT OF CASE. An act in relation to the collectors of taxes in this State. Sec. 3. It shall be the duly of the collector of county taxes to give receipt for taxes received, and, in addition to his signature, to make the impression of the seal of the hundred or collection district for which he is collector up...


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Product Details
  • ISBN-13: 9780217201056
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 206
  • Spine Width: 11 mm
  • Width: 189 mm
  • ISBN-10: 0217201059
  • Publisher Date: 09 May 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 376 gr


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Delaware Reports Volume 14; Containing Cases Decided in the Supreme Court (Excepting Appeals from the Chancellor) and the Superior Court and the Orphans Court of the State of Delaware
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