Gilmore v. Thompson
Gilmore v. Thompson
Opinion of the Court
The opinion of the Court was delivered by
The provision for compensation under the act of 1804, was restrained to no particular case within the limitation of five years; on the contrary it was extended to every recovery for irregularity in the assessment, process or sale. The same provision was repeated in the act of 1816, when the legislature narrowed the ground of recovery to cases where the tax had been paid, previously t.o the sale, or subsequently by redemption. Why then should not the provision for compensation be as broad, under either act, as the right of recovery, which is put by the latter on the same footing, whether it rests on previous or-subsequent payment of the taxes? It was introduced to protect all bona fide purchasers, without distinction, who should expend their money or their labour in confidence of the title. In this instance the land was accidentally the subject of double taxation, having been assessed in the names of different owners; and the tax laid upon it under the apparent title purchased by the defendant, had not been paid as such. But the tax assessed in the name of the other apparent owner was actually paid; and as the land is liable but. to one tax, it follows that payment of it in either name discharged the dut]r. That was the ground on which the plaintiff himself sustained his right to recover. Putting out of view then the circumstance of double assessment, as immaterial to the question, we have an ordinary case of actual payment of which the
Judgment affirmed.
Reference
- Full Case Name
- Gilmore against Thompson
- Cited By
- 3 cases
- Status
- Published