In this case it was decided that a purchaser of real estate in
Alexandria is not personally liable for arrears of taxes assessed
before his purchase.
This was a motion in the court below for judgment, and execution
against Preston, under the 11th section of the Act of Congress of
25 February, 1804, "to amend the charter of Alexandria," vol. 7, p.
48, for taxes due to the corporation for the years 1804-1806 on a
lot of ground in Alexandria which Preston purchased of Scott in the
year 1807, after the taxes were due. The assessors' books were
returned on 1 May in every year to the office of the clerk of the
common council, where they remained subject to public
inspection.
The court below, being of opinion that the summary remedy by
motion, judgment, and execution, was given only against the person
who was proprietor at the time of the assessment of the taxes,
dismissed the motion, and the common council brought their writ of
error.
The 11th section of the act to amend the charter of Alexandria
is as follows:
"Be it further enacted that whenever taxes upon real property or
other claims charged upon real property within the town shall be
due and owing to the common council and the proprietor shall fail
to discharge the same, the said common council, after giving the
party reasonable notice when he resides in town, sixty days' notice
when he resides out of the town and in the United States, and after
six months' publication in the newspapers when he resides out of
the United States, shall be empowered to recover the said taxes or
debts by motion in the court of Alexandria, and, provided it shall
appear to the satisfaction
Page 12 U. S. 54
of the court that such taxes or claims are justly due, judgment
shall be granted and an execution shall issue thereupon, with the
costs of suit, against the goods and chattels of the defaulter, if
any can be found within the town; if not, that the whole property
upon which the tax or claim is due shall, by order of the court, be
leased out at public auction for the shortest term of years that
may be offered, on condition that the lessee pay the arrearages and
also the future taxes accruing during the term, and be at liberty
to remove all his improvements at the expiration of the lease,
provided always that the common council may prosecute any other
remedy by action, for the recovery of the said taxes and claims
which is now possessed or allowed. "
Page 12 U. S. 55
The Court affirmed the judgment, without assigning its
reasons.
