Auditor of Public Accounts v. Nicholas
Nicholas was a clerk in Dinwiddie county, who was sued by the Auditor of Public Accounts in General Court [court of law]. The Auditor of Public Accounts alleged that on two occasions Nicholas failed to account for and pay taxes he collected in his capacity as clerk. After receiving notice of the first suit against him, Nicholas appeared in court. However, in the second instance, Nicholas failed to appear. In both cases the General Court decreed a judgment against Nicholas for $600 each. To obtain relief from the judgment, Nicolas sued the Auditor of Public Accounts in the High Court of Chancery.
The Court's Decision
On March 12, 1805, Chancellor Wythe stayed the two judgments made from the general court against appellee. The Court of Appeals reversed though Judge Roane stated “It was a hard case.”
- William Munford, Reports of Cases Argued and Determined in the Supreme Court of Appeals of Virginia (New York: I. Riley, 1814), 2:31