Legal Opinion

Rogers v. Bowen

Supreme Court of New Hampshire

Decided December 15, 1860Published

Trespass, to recover the value of a wagon, alleged to have been the property of the plaintiff, and to have been taken by the defendants, and converted to their own use.

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Trespass, to recover the value of a wagon, alleged to have been the property of the plaintiff, and to have been taken by the defendants, and converted to their own use. Plea, the general issue, with a brief statement that the defendants were selectmen of the town of Swanzey, and assessed a tax against the plaintiff, and put the warrant for its collection into the hands of one D. C. Howard, collector of said town, who, after notifying the plaintiff thereof and requesting payment, which was refused, took and sold the wagon to satisfy said tax and costs. The plaintiff offered evidence that he…

1Opinion of the CourtFowler, J.

By the first section of the act of December 28, 1844, Laws of November Session, 1844, Comp. Laws, 174, ch. 148, the selectmen in the several towns and places in this state, when, for the purpose of building and repairing school-houses it shall become necessary, are authorized to make a new invoice of all the property of the district, in order to make a just assessment of the taxes necessary to be raised for those objects. This chapter was in amendment of section 9 of chapter 71 of the Revised Statutes, which provided for the taxation of every person in the school distinct in which he lived,…

2Cases cited2 opinions

  1. Bates v. HazeltineSupreme Court of Vermont · 1828
  2. Waters v. DainesSupreme Court of Vermont · 1832

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