Western Sun & General Advertiser, Volume 21, Number 14, Vincennes, Knox County, 15 May 1830 — Page 2
From the Indiana Republican. SNELL vs CONE This cause has been brought before the court upon an agreed case. The material facts arc these The collector for the county of Franklin, on a sale of lands for taxes in the year 1825, sold a tract of land belonging to the defendant, and which was purchased by the plaintiff. The defendant holds the receipt of the collector for the state and county taxes for the land in question for that year. The plaintiff relies on the collector's deed, which was executed in 1827, after the time for redeeming lands sold for taxes in 1825, had elapsed. The defendant rests his defence on his patent, and the receipt for the payment ol the amount due from him for taxes tor the year 1 825. The cause has been argued ; and from th? course of the argument it vmuld seem, that the decision of the case depends upon the character of the collector's deed. For the plaintiff it has been earnestly contended, that the deed ol the collector is conclusive evidence, that the sale was regular according to the provisions of the law, and is therefore decisive of the question ; on the part of the defendant it has been urged, with equal confidence, that the regularity ot t.w de by the collector may be enquired into; and should it appear that he had not conformed to the provisions of the Jaw, that the deed will not avail the plain
tiff
collector or bis successor, shall execute j lity would not be required; and every to the purchaser, his heirs or assigns, a responsible interpretation ot this provi-
conveyance of the land, so sold as afore- sion of the law ought to be made, to ex-
said, and which shall vest in the person to
whom it may be given an estate in fee simple. It may here be observed, that taxes are made a lien on the land on which they may be due, in whosesoever hands such land may come. As the lien depends upon the contingency of taxes being due, whenever they are paid, the lien must, of course, be dischared ; and, the purpose for which the precept was given being accomplished, the authority of the collector must cease also. The origin of the lien depends upon taxes being due, and its continuance on their remaining unpaid ; the precept to the collector au
thorises him to collect the taxes charged
tn the transcript, but, when they are paid, perceived
empt the Legislature from the imputa
tion of requiring a security, that, in many instances, would prove entirely useless. Omit the section, and the defendant would not be remediless; in possession of the land, his receipt would be a defence to an ejectment founded upon the collector's deed; and, out of possession, the deed would not bar his recovery. The terms of the section are com prehensive, but not exclusive. It may be considered as affording an additional remedy to persons who may suffer from false returns, or other illegal or fraudulent acts of the collectors; and. without being suggested, its application to the defendent in this case will be readily
he is discharged of duty ; the government
has no claim, he has nothing to collect, and the existence of the lien and the official power of the collector, arc both determined by the payment of the tax. It may be further observed, that the authority for the scizuie and sale of goods depends upon the non payment of taxes on the first of September; that the seizure of lands is authorized, unless goods and chattels are not to be found upon such land, sufficient to defray the taxes charged thereon; that the land seized cannot be sold, unless the
taxes levied thereon remain unpaid on
It may be added, that, from the gene
nccticut, and predict as disastrous effects in consequence thereof, as they did at Jefferson's elevation to the Presidency. Ol the six New-England States, which composed "the great A'ew England Adam's fiarty, in 1825, but thtcc now adhere to the principles of the apostate John Quincy Adams, and his desiples Henry Clay and Daniel Webster, viz: Massachusetts, Rhode-Island and Vermont. Thus our prophecy, that before the end of Gen. Jackson's first term, every New-England State would join the great Democratic party of the Union in its support of his administration, is every day fulfilling. In Massachusetts we have eight thousand votes in little more than a year; in Rhode Island our
party is gaining strength rapidly, and in
NEW STORE. rrjIIE subscribers arc now opening JjL inthencw Store on Market-street, next door to Messrs. Buhtcii c He drrd, a large assortment ot substantial Rnd fancy Dry Goods, with Hardware Cutlery, Quecnsware, Glassware, Hats. Shoes, Groceries, Sec See. all of which were recently purchased by one of the partners (who had every possible advantage as to price and quality) in Ne7 York and Philadelphia, and will be disposed of on the lowest terms for cash; or in barter they will receive at fair " prices, viz: Wheat, Corn, Rye. Pork,-7
Beeswax, Cordwood, Saw Logs, Feathers, Dried Apples, Tallow, Domestic
Lin-cn, Deans, Deerskins, Onicns, he.
Vermont our friends are not toiling together with all ther merchantable ar without effect. Let the Republicans in i tides, the product of home inrlnfr
I - WkJW
the federal States be excited to renew
I the sprnnrt MnnHau in 'NJmxamka.-. idii
r . r t - r i a e t . . . . . . iiuivtjiuwi, vuai Before the passage oi me aci oi i os , - . . . . . n n r lanrls. ran
ry UW
be legally sold unless advertised in the
w requird ol the collector, on a sale
for taxes, to give a certificate to . chaser, which vested in him and s all the legal right and title of ier, who was allowed two years to his land. We hae no publish dons of our courts during the nt no c ases were mentioned ; and t aware that the constructon of has been made a question in any urts of the state. Several cases, r. had occurred in the Supreme the United Stat es touching the of titles to land, which had been taxes. It was ruled, that no vA or public officer could sell and a iood title to the land of another, uthorised to do so by express id a person invested with such a must pursue with precision the prescribed by law or his act c invalid; that the authority of a ector was a naked power, not I with an interest, and in all such e Ijw required, that every preto the exercise of that power recede its exercive; that the nuit purse the power; or his act lot be sustained by it and that d f the collector would not be wia facie evidence that the pre,tea of the law had been complied m that the party claiming under s'kw, positively, hat t he v had inplied with -4 U'heaton 79 int of fact, there is an obvious difbetwecn acting without authotity forming an authorised act in an irmantc between sailing ands unt of taxes that have been duiy ed, and collecting a tax due the rient, by a sale ot land, without no; to the ptovisioos ol the law iing it. In the on-case, the govhas no claim against the person property has been so!d, in the just c'iMin is enforced in an irmanner In point of law, howcording to the decisions 1 have to, there would be no difference, every prerequisite to the exerhe power ot collecting a tax, ;cede its exercise The Ligis em to have thought u necessary e the iaw on this subject, and to the Ntcun.y of purchasers on andsj'or taxes, bv dcclat ing, that nveymce ol a collector shall be
if. evidence that the sale was according to the provisions of For the purposes ol the deciss case, a brief view of the act of I be sufficient he correction and completion of sment roll, and the acceptance the board of justices, the cle k d to make a transcript ot the I deliver it to the collector, with t commanding him amongst igs, to Collect the taxes charged mscript. 1st. By demand of ns charged 2nd. By distress f goods and chattlels ; or 3d. e and sale of the los and lands j in 'he transcript. It is made of the collector to c dl once at U6inl and best known places of of each person, charged with :c or county taxes to demand .e the same. Taxes that rend on the first of September, he ct bv distress, and sale of the
property found upon the land,
manner prescribed; that no certificate can be lawfully given to any other than a purchaser of land, on a sale for the nonpayment of taxes; and that it is only a conveyance of land so sold, that will vest
an estate in fee simple.
So tar there would seem to be no dif ficulty. The plaintiff's deed not furnishing even firtma facie evidence of title, proof of the payment of the tax charged against him, would be a sufficient defence for the defendant Does the clause in the law upon which the plaintiff mainly relies, alter the case? It is that such conveyance shall be conclusive evidence that the sale was regular according to the provisions of the act. What sale? For taxes due the state; not on account of taxes that had been discharged The various enactments I have noted, relate to an enforcement of the collection ot taxes that remain unpaid; (these are the provisions alluded to, and confor ming to which shall be pi eumed from the colkctor'g conveyance,) no; to the seizure and sale of goods and chattels, or seizure and sale of lands and lots, for taxes no longer due and owing the state. With out questioning the authotity, the Legislature might have thought that when land had been sold for taxrs, really due, proof that payment of the tax had been demanded; that there were no goods and chattels out of which the tax could be marie; and that public notice of the time and place of sale had been given in the manner required, might be dispensed with; and that it behooved every person to see that the demands of the government against him were duly discharged; that if he neglected his duty in this respect, and permitted his property to be seizd and sold, it was unnecessary to set aside the sale, although the collector, in exercising the trust confided to him, had omitted some of the requirements of the law; at d therefore, that any inquiry touching the regularity of the sale should be excluded This may all be conceded; though whether it would be safe, or just, or wise, to detail the pre requisites to the exercise of the power conferred on the collector, and on the same page sanc'ion a departure from every limita
tion imposed on nim in the exercise of
hat power, and by rendering his deed
conclusive evidence of the regu!arity of
his conduct, really permit him to act at
discretion, is another question; but,
when the taxes have been paid, it con
sists with neither the letter nor the spirit
ot the law, that the party should be con
eluded by the collector's conveyance of
his land.
An argument drawn from the 14th
and 28th sections of the revenue law
of 1824 is still to be noted
Each collector is required to make a
return to his precept, and to staic tully
and perfectly the pay ment of taxes made
the payment enforced by distress and sale ot goods and chatteis, and the sale
of lots and tracts of lands and, ii any
person shall be injured or sustain dam
age by a false return of any collector
made to any precept, ot other illegal or
fraudulent act of such celiector, such
person upon suit btouht against the col
lector and his se; unties snail recover
treble damages, and full costs and char
ges The plaintiff contends, that, admitting the payment of the defendant's tax,
vith such unpaid taxes ; hut not and the consequent impropriety in the i . t i . .. i i i 2
iistrcss can be made without
ice in the manner directed. It and chatties can be found out the taxes can be made, the col .uthorised to seiz the land so and to give no ice, in a prescri- , of his intention to sell the land :es due thereon, and which shall tpaid on the second Monday of r When land shall be sold n-payment of taxes, the collecive the purchaser a certificate particularly describing the um paid therefore, and the
sale ot his land, his sole remedy is a
gains the collector and his securities. As the collector's bond is only for the um ot &5, 0 , it must be conceded, if the plain. iff be correct, thai it might futnish no sv curity, or, at all events, a very inadequate one, for wrongs that might be done Incurring the penalty of the law in relation to an unlawful sale of twoor three tracts of land, would exhaust the bond; and even in this case, from what has been stated of the value of the land, it might be insufficient to
From the New-York Evening Post.
GLORIOUS UNCERTAINTY OF THE LAW
A writer in the National Inteliigencei
has had the curiosity to examine there
cords of the Supreme court of the United States, for the purpose of ascertaining
what proportion of causes have been at
firmed and what reverst d. He has stated in a tabular form, the results of his
examination of the Reports of Dallas,
Cranch, Wheaton, and the first and se
cond volume of Peters; and from his statement, it appears, that, the whole number of cases in which the Supreme
Court has either affirmed or reversed
the judgements of the Courts below, in
cluding the casts of 1829, is 745. Ot these, 425 have been affirn ed, and the
rest, 329, reversed. This gives an average of affirmances equal to 56J per
cent. The two states the dicision of
whose courts seem to have fared the best, are New Jersey and Maryland,
from each of which four cases were car
ried up, and all affirmed. On the other hand, Indiana and Missouri carried up
but two, and they were both reversed. Of thirty two from Rhode Island, six
teen were affirmed, and as may reversed; and of forty five from Georgia, twentyfive decisions, or 55 5 9ths per cent.
were reversed. These things go far to
show how great is what is termed "the
elorious uncertainty of the law;" and
when to this, the "law's delay," and the enormous expenses of litigation are ad
ded, it would really seem as it one might
better decide a contested question by the
turn of a copper, and leatn the issue at
once, than ttust it to the tedious and un
certain ordeal of a trial before a court ot
law. There is one thing, however, to be taken into the account, which we should not omit to mention. The cases which are reversed or affirmed by the Supreme Court, are but a tew of those on which judgments are pronounced by the Courts below; and as the patties, in a great majority of instances concur in the decisions, it is to be presumed that they aie such as admit no hinge nor loop to hand a doubt on. Baltimore, April 5.
Jersey Fail Ro rf. Saturday, the 27th ult. was the first day fixed for opening the books of subscription to the stock of the Camden and South Amboy Rail Road. The Philadelphia papers state that a sufficient number of persons attended from Philadelphia, New-York, and different parts of Jersey to have taken twice the amount of stock In about ten minutes the whole subscription of 1, 000,000 was announced as filled, to the no small discontent of va rio'is individuals with money in both hands and intense eagerness in their eyes, who were struggling to put down their names.
The Philadelphia Gazette says We learo by a gentleman trom Washington, that there is every probabiiity that the bill for reducing the duties on tea and coffee, will be passed the present ses sion. The bill, asamended, will reduce the duties about one half and take effect on the 51st day of December 1831.
All teas then in bond will have the bene
fit of the reduction.
ral aspect of the revenue 3Ct ot 1824, u 1 their exertions, by the emancipation of would seem that the interests ot the j Maine, New Hampshire and Connecti state, and of the purchasers of land on ,cult ancj they will soon free themselves
sales for taxes, are consulted quite as from federal tyranny.
much as the interests or those who may be charged with taxes The land is to
pay the tax, at all events; and, as an invitation to purchasers, there is an offer
o guaranty their titles by a deed, which
shall be conclusive evidence ot the re gularity of the official conduct of the
collector in making the sale; leaving the
personfand whether he has paid his tax
or not. according to the argument of the
plaintiff,) who may be injured by a false return, or other illegal or fraudulent act
of the collector, to resort to a security
hat may, in many instances, prove una
vailing. It was desirable with the Le
gislature to Wfure the prompt collection
of the revenue; but to accomplish that object it was unnecessary to confound the negligent with those who punctually dis
charged the claims against them Why
place thrm on the same footing? What
useful purpose could be answered by it?
Fhe provision might be necessary and
just in regard to the former, but attoge
ther unnecessary and iniquitous in relation to the latter. From the natute of the thing, there is an obvious distinction between them; and, whatever may be
he meaning of the clause, as to an in e
gularsale for taxes nally due, (upon
which it is unnecessary now to express
an opinion,) I am inclined to believe, that it cannot fairly be construed to ex
tend to a case where the taxes have been
duly discharged.
Judgment must, therefore, be entered
for the defendant.
Tuscaloosa, April 23. Counterfeit A'otcs of the denomination
of g 10 on the Branch Bank of the United
States at Lexington, Ky. are now in cir
culation, The engraving is so well executed as to escape detection by persons
who are not good judges. One of the
above described notes was imposed up
on a shopkeeper in this place, a day or
two ago. -Intelligencer.
enable the defendant to recover his tre-
ranner in which the owner may hie damages, with full costs and char-
ame : and should " n t be ges Uniform fidelit) in the discharge
vrithin ths liratj iinjit'jd, the,oi othuai duly in not canceled, or secu-j
PROSPECTUS. new york" amulet. AND
Ladies Literary and Religious Chronicle.
o:H:o
QTpHE primary object of tnis work will L1 be, to check the rapid progress oi two
ilarining evils, so fatally prevalent in our
country, viz: Intemperance and Infidelity
which, like the canker-worm, are stripping the green walks of life of all flowers.
and leaving the moral world a leaflets desert. To do this, the more effectually we
shall pourtray in the most vivid colours
the deformity and deleterious consequen
ces of these most deadly evils, by interest
ing moral tales shetches, fragments, essays,
and scriptural illustrations. e shall en
deavour to cherish in the hearts of our readers, the sublime and benevolent sentiments of the blessed gospel of Jesus Christ to ex
hibit the beauties and rewards of virtue in all their captivating loveliness to awaken the better feelings of human nature to cultivate the social and domestic affections to lead the mind throutrh the
most delightful avenues, to the bowers of
happiness and peace; to elevate and enlarge the conceptions to imbue the understanding with the most exalted ideas of illimitable attributes and perfections of the Great
Divinity thereby leading mankind to 14 tear God and keep his commandments." To accomplish these designs, we shall call to our aid all the eloquence of truth, clothed in the most fascinating forms such as moral essays, simple or pathetic tales, "varying from grave to gay, from lively to serene" poetical sketches didactic articles in verse and sometimes to enliven our pages, a tale of fancy a humorous stcry an allegory a ballad or, a song, will receive an insertion. In each and in all, the great end and aim will be, to convey moral and religious sentiments, through a pleasing medium, to the heart; cr, in other words, to blend the "useful with the sweet," In order to furnish our readers with the choicest articles both of poetry and prose to encourage genius and to foster talent generous premiums will be awarded, from time to time, for original articles furnished. The entire services of a distinguished liter
ary gentleman, late from London, who has
for some time past been a contributor to the English periodicals, arc engaged for the
New-York Amulet. With these claims for natronaKC, the work will be submitted to
the consideration of a candid and gencr ous public. Should we succeed in our cn
dea,rorsto blend usefulness and instruction
with amusement and delight, our object will
be accomplished.
CONDITIONS.
The New-York Amulet published by
an association of gentlemen will be beauti
fully printed cn tine, white paper, 4to size.
with entire new tvpe. Its typographical ex
ecution shall equal that of any similar pub
lication in America. It will be afforded to
citv subscribers in Philadelphia and New
York, who will receive them by a carrier.
at one dollar and twenty-five cents the volume, handsomely covered for prccervation Mail subscribers without covers, will he fur
nished with a volume, at the very lorj Jirice of OXE DOLLAR payable in advance. Should the patronage warrant the expense.
the work w ill be embellished with copper plate engravings.
MARRON Sc HUNTER.
ITT M & H now possess the Columbian Steam Mill, and will with the requisite encouragement, continue the Store in the vicinity of the Mill: they want to purchase immediately fJv thousand bushels of Corn, and twenty thoand bushels of wheat, and shall at each establishment study to accommodate customers. Vincennes, Dec 1, 1829, 42-tf. TAKEN UP EY Hiram C. Uiadley, March II. 1830, near the town of Mount Vernon, Ind a NEGRO MAN, who calls himself Gordon, about 36 years of age, 5 feet 10 inches in height. He sayc he belongs to a Mr. Rose, a negro trader that he made his escape above Shawneetown, and was handcuffed when taken up The owner is requested to prove his property, pay charges, and take , him away . H C. BRADLEY. N. B. The negro says there were two others escaped the same time off a Fiat Boat descending the Ohio. H.C. B. Mount Vernon, April, 1850. 13-3C
H
NOTICE. AVING pui chased the right of making and vending within Knox
county, Penkham Mosher s Washing Machine, for scouiing and washing clothes, any person wishing to purchase can have them on trial, and if not approved, may be returned. I have also on hand and intend keeping, a supply of Cabinet Ware of the best qualit; will also do Carpenter's and Joiner's work at the most reduced prices. JOHN MOORE. May 1st, 1830. 12-3t.
NOTICE.
"HEREAS we have filed in the
Probate court of Dubois coun
ty a succinct statemen of the estate of James Tolley deceased, and find the same to be insolvent a settlement of
v ii mi win uc eiaiiiicu aecoruingiy. All r:i: . , -
jjci buna failing iu prcsem ineir claims before the determination of the court .
thereon shall be postponed. w"
JAMES TRAVIS & ART HUR HARBINSON, Adms of James Tolley , deed April, 1830 12 3t ADDISON & M ERR IE. OPPOSITE the Union Hall, Mair, y street, Louisville, Ky. Keep con
stantly on hand a vciy extensive and
general assortment of Dutch Bcltinr
Cloths, a very superior article, 34 and
40 inches wide trom No 0 to No 9 in- , elusive, which they offer for sale on rca- V"
sonable terms. . April 10, 1830. 9-3m. The editors of the Beacon, St Louis Missouri, will pleace insert the above about three months and forward their account for settlement.
From the Boston Statesman. CONNECTICUT VIC 1 ORY
The federal papers groan dreadfully j before me W. RAWLEY, J P.
at the reult of the late election in Con- April 23, 18.. 1 ?-f?t
Z , 'Taken Up BY-James Robertson, residing four I miles from Evansvillr, in Pirean township, Vanderburgh county la. a BLACK HORSE about or near 15 and a nail hands high supposed to be about seven vears old this spring the hair worn ofThis sides with the stirrup leathers some small saddle marks, and a few white hairs on his forehead. No other marks or brands perceivable ap praised at forty dollars by Daniel Mil Ier, John B Stinson and Jtdin Robertson,
LAND FOR SALE. flTHE Subscriber will give a bargain H in 400 acres of land, No. 231, ad-, ditional donation, in the neighborhood of ; Abram Hollingsworth, an indisputable' title will be given a description of the land, its advantageous situation, Stc. is deemed unnecessary, as it is presumed any person wishing to purchase will es amine for himself. N. SMITH. October 24, 1829. 3f-tf SMITH & TRACY'S f Tin Sheet Iron VU MANUFACTORY. ON the corner of Market and Second streets, have on hand for sale, a large and general assortment of Tin and Sheet Iron ware, which they offe;at reduced prices. Tinware will be sold whole sale and retail upon ad van tagcous terms to purchasers. Vincennes, October, 24, 1829. 37-tf
FOR SALE,
f C BARRELS Salt Cash or good merchantable Bacon will be re.
ccived in payment For terms, inquire ( of William Mieure, Market street, Vhw:l cennes. J. WYANT. May 8, 1830. 1 3-3t. Hags ! Rags ! Rags ! C.fS, or ll'OR't will bt given for any quantity of clean Linnen r Cotton rags at the wesntux sun olTice. INDENTURES for Apprenticcs for sale at this otlicc.