
    Harman Van Dien against John H. Hopper.
    Owner of .-ftownship in is liable for ’ tax^uthough another town-works^oads there.
    A CASE was submitted for the opinion of the court, from which the following facts are extracted.
    The highways in the township of Franklin, in the county of Bergen, have been repaired, by hire, since 1812, ¿urjnn. an which time, Van Dim, has been an inhabitant of the township of New-Barbadoes, in that county, ana owí)er an¿ possessor of lands in Franklin. The inhabitants of New-Barbadoes, repair *their roads by labour, not by tax, and some of the inhabitants of F'anklin, own lands there. Van Dien, assisted in repairing the roads where he resided. In 1814, Fi'anklin, voted $3000, for maintaining their roads, and Van Dien’s land there, was assessed, at $8.22, part of the said amount. The collector' of Franklin gave him notice, and demanded payment, which not being made, he returned his name, with other delinquents, to a justice of the peace, who issued a warrant of distress and sale, with a list of the delinquents, and the amount of tax to be made of each, and delivered the same to the defendant, Hopper. Hopper, in virtue of the warrant, took a horse of Van Dien’s to sell, and make the tax ; which gave rise to the present suit. The question submitted to the court, was, Is the plaintiff, an inhabitant of New-Barbadoes, who works the roads in his own district, but owns lands in Franklin, where the roads are worked by tax or hire, liable to pay taxes for the lands he owns in Franklin, for the maintenance of the roads in that township ?
    
      R. Campbell, for plaintiff. 0. Cassedy, for defendant.
   By the court.

There can be no doubt, that the plaintiff is liable to pay the tax. Money for repairing roads is to be assessed, levied, and collected, in the same manner as other taxes. See Pat. 284, 267, 325-6-8, 404.  