Hicks v. Inhabitants of Westport

This is an action of contract to recover the sum of $638, being the amount of a tax upon the plaintiff’s poll and personal property assessed against him for the year 1878, and paid by him under a protest in writing.

At the trial, the plaintiff offered evidence tending to show, and we must assume for the purposes of this hearing, that, on May 1, 1878, he was an inhabitant of Little Compton in the State of Rhode Island. But it was admitted that the plaintiff kept in Westport certain horses and neat cattle taxable in that town under the Gen. Sts. c. 11, § 12, cl. 3, which provides that “horses,…