Common Council of Alexandria v. Preston - 12 U.S. 53 (1814)
U.S. Supreme Court
Common Council of Alexandria v. Preston, 12 U.S. 8 Cranch 53 53 (1814)
Common Council of Alexandria v. Preston
12 U.S. (8 Cranch) 53
ERROR TO THE CIRCUIT COURT FOR THE
DISTRICT OF COLUMBIA AT ALEXANDRIA
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.