Reports Of Cases Determined In The Supreme Court Of Alabama From May 1820 To July 1826

Author : Alabama Supreme Court
Publisher : Forgotten Books
ISBN 13 : 9781333485016
Total Pages : 680 pages
Book Rating : 4.4/5 (85 download)

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Download or read book Report of Cases Argued and Determined in the Supreme Court of Alabama, Vol. 62 written by Alabama Supreme Court and published by Forgotten Books. This book was released on 2016-09-05 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Report of Cases Argued and Determined in the Supreme Court of Alabama, Vol. 62: During December Term, 1878, Ending July 31st, 1879 A sheriff who sells property to satisfy a writ of execution and judgment against the defendant, has by virtue of that writ or of his office, no concern with the taxes that may be due from the defendant, unless some duty in respect of them, is imposed upon him by statute. He is not the officer charged by law with the collection of taxes, but an officer of the court, while so acting, to execute its judgment. By the common law, the purchaser of the property, if taxes be due thereon, would take it cum onere, and the sheriff be required to pay the plaintiff in the execution the proceeds of the sale, less the costs that are taxed and his commissions, the sums being ascertained. But in the revenue act of March 6, 1876, a section was introduced which constitutes section 419 of the Code of 1876, whereby, without distinction between realty and chattels, it is declared to be the duty of the sheriff when he has made a levy, to ascertain what taxes are due upon the property levied upon, or from the party owning the same, and upon sale thereof to pay the taxes so found to be due to the tax collector of his county out of the first money received by him from such sale. This introduction of other matter into causes that have been decided, and committing in part the determination of questions that may arise thereupon, to the ministerial Officer of the court, while engaged in the duty of carrying into effect its judgments according to the precise terms of the precepts issued to him, may in some cases lead - and perhaps be used - to produce serious delays and embarrassments. We see nothing in the statute which affords support to the argu ment that it should be construed as a remedial enactment. It is rather in derogation of those long established rules of the common law which have been considered essential to the effectual performance by judicial tribunals, of their indis pensable functions, and therefore should not be extended beyond the plainly expressed intention of the Legislature. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.