Danforth v. Williams
Massachusetts Supreme Judicial Court
This was an action of the case by the plaintiff, as collector of taxes for the town of Taunton, to recover the amount of sundry state, county, town, and parish taxes assessed upon the defendant’s testator before his decease. The action is given by the statute of 1789, c. 4. And the only question referred to the Court was, whether the plaintiff was entitled to interest on the amount of the several taxes, from the time they were respectively due and payable.
1Opinion of the Court
Tillinghast,
for. the plaintiff, argued that as the collector was bound by law to account annually to the assessors of his town or the law would he the balance * of the taxes; in which case he would be equitably entitled to interest from delinquents; further, if it may not be presumed that the plaintiff has paid the money, yet he must, no doubt, have demanded it during the year in which it was payable, and this should entitle him to interest for the benefit of the town or parish.
But the Court
thought there was not sufficient ground for either of the presumptions ; and that to allow interest in…
2Cited by6 opinions
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- State v. Multnomah CountyOregon Supreme Court · 1886
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