Ruggles v. Kimball
Massachusetts Supreme Judicial Court
Trespass for taking and carrying away two cows, one bull, one steer, and one horse, the property of the plaintiff. The action was submitted to the decision of the Court upon certain facts agreed, to the following effect.
Read the full summary
Trespass for taking and carrying away two cows, one bull, one steer, and one horse, the property of the plaintiff. The action was submitted to the decision of the Court upon certain facts agreed, to the following effect. The defendant took the said chattels, as collector of taxes for the town of Carmel, by virtue of a warrant from the assessors of saie town ; and, if the plaintiff and his property were by law liable to taxation, it was agreed that the sums, collected by the sale of the saie chattels, did not exceed his legal proportion, that the money, for which the said tax was assessed, was…
1Opinion of the CourtParker, C. J.
[After stating the action and the facts agreed by the parties.] The defendant claims an exemption from taxation, because he is an ordained minister of the gospel, under the fourth section of the statute of 1811, c. 6, which provides, “ that all ministers, ordained agreeably to the usages of the sect or denomination to which they severally belong, whether over corporate or unincorporate society or societies within this Commonwealth, shall have the same exemptions from taxation, as are given to stated, ordained ministers of the gospel in the town, district, parish, or plantation, where they are…
2Cited by1 opinion
- Collins & Co. v. RodolphSupreme Court of Iowa · 1851