| Summary: | It was the duty of every slave-owner residing in the state who had slaves hired out to enlist them for taxation in their own county of residence, rather than in the county where the slaves were hired, if this was different. This was set out by an act of 1846 (chapter 67, section 6). The plaintiff, residing in Craven county, had hired out the slave to Joseph Green, a resident of Brunswick county. He filed to recover damages as the defendant had taken his slave. The defendant was the sheriff of Brunswick. He said that he had distrained the said slave for taxes which he alleged were due upon unlisted property. The slave had not been listed in Brunswick county, but he had been listed in Craven county where his owner lived. The plaintiff contended that this was correct procedure as per the Act of 1846. Judge Dick disagreed and in deference to this the plaintiff filed a nonsuit and appealed to the Supreme Court. Nonsuit set aside. Judgment for the plaintiff.
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