Smith v. Wells

Rogers, J., delivered the opinion of the Court. The motion to dismiss, in this case must prevail. The controversy in this case arose over the right of the County Treasurer of Harford County to sell a lot of ground in Aberdeen, a village of Harford County, for the purpose of collecting two years’ taxes aggregating $ 15 92-100 dollars. In the year 1903 James Smith the testator of the appellants purchased from Joseph A. Swingley a lot in Aberdeen on which taxes for the year 1902 were still in arrear and unpaid.

This lot was assessed to William A. Smith individually and was advertised for taxes as belonging to him. Each year after 1903 the taxes on the James Smith and William A. Smith properties, except those on the Swingley lot for the year 1902, which the Smiths contended were to be paid by Swingley were duly paid. In 1906 the County Treasurer declined to receive the payment of 1906 taxes unless those for 1902 on the Swingley lot were paid, thereby requiring the owners to pay in full all the taxes in arrear and declining to accept part payments. This appears from certain correspondence contained in the record.

In settling for 1906 taxes Smith included the taxes on the Swingley lot for that year, so that the original and real controversy in the case is over $7.92. Upon the refusal of the Treasurer to accede to his wishes in the matter, Smith was obdurate and permitted the taxes on the Swingley lot to be advertised as delinquent during the latter part of February, 1907, thereby incurring the cost of ⁵²⁸