David Davis

“ If it was impossible to collect and pay the taxes in the time allowed, the return should have stated facts from which the court could have inferred a legal excuse for not doing it. On this point the return is wholly silent. ”

“ The sufficiency of the return is the sole question in the case. The return does not deny the obligation of the writ, nor offer an excuse for not obeying it, but states to the court that its command has been obeyed.
Is this true? The writ commanded that the taxes should not only be levied, but collected and paid to the relator, before the return day of the writ, yet, there is no averment of their collection and payment, nor an excuse furnished for non-performance. ”