Clark v. Gray
Supreme Judicial Court of Maine
On exceptions by plaintiff. This is an action of trespass against the defendant, a tax collector of Corinna, for arresting him for a poll tax assessed against him by the assessors of said Corinna for the year 1913. The defendant, more than twelve days prior to said arrest, sent to plaintiff by mail a tax bill, in which he stated that it was a legal demand for the tax.
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On exceptions by plaintiff. This is an action of trespass against the defendant, a tax collector of Corinna, for arresting him for a poll tax assessed against him by the assessors of said Corinna for the year 1913. The defendant, more than twelve days prior to said arrest, sent to plaintiff by mail a tax bill, in which he stated that it was a legal demand for the tax. At the hearing of the case before the presiding Justice, without a jury, the presiding Justice ruled that said demand was sufficient and gave judgment for the defendant. To this ruling the plaintiff excepted. , The case is…
1Opinion of the CourtCornish, J.
This is an action of trespass against a tax collector for an alleged illegal arrest. The defendant sent to the plaintiff by mail, postage paid, a written notice in the following form:
*444“Corinna, Maine, Oct. 13, 1913.
Amasa Clark
Your County, town and State tax in said town for the year 1913 as committed to me to collect, and which you are requested to pay, is $3.
The delivery of this bill is considered a legal demand.
J. E. Gray,
Collector.”
On the margin of the notice were the dates on which the installments of tax on real and personal property if any would be due and, on the back, attention was…
2Cases cited3 opinions
- Thompson v. KingMassachusetts Supreme Judicial Court · 1899
- Moore v. FargoMassachusetts Supreme Judicial Court · 1873
- Hunt v. HoustonMassachusetts Supreme Judicial Court · 1904