Meyer v. Larkin
Before: Heydenfeldt
Synopsis
When a foreign miner, subject to a license tax, was employed by one of a partnership, to work in the mines which were the partnership’s property, held, that the employer, and not the partnership, was liable for the tax.
Where the tax collector levied on the property of the partnership, for the tax due by the foreigner thus employed, and sold the whole claim, and dispossessed the plaintiff (one of the partners), held, that he was guilty of a trespass, for which this action was properly brought.
Heydenfeldt, Justice, delivered the opinion of the court. Murray, Chief Justice, concurred.
From the facts as found, it is evident that the foreigner Wittinger, was the employee of Hastinger, and not of the partnership ; consequently Hastinger alone was liable to pay the license tax. It follows, that the sheriff should have sold only the interest of Hastinger, and therefore, in selling the whole claim, and dispossessing the plaintiff, he was guilty of a trespass, for which the action was properly brought.
The judgment reversed, and cause remanded.
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