Clove Spring Iron Works v. Cone
Supreme Court of Vermont
Trespass. Plea, general issue, and special plea that the defendant was collector of taxes for the town of Winhall; replication, etc., and a special replication that the plaintiff had no property liable to be taxed in said town. Trial by jury, December Term, 1883, Yeazey, J., presiding.
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Trespass. Plea, general issue, and special plea that the defendant was collector of taxes for the town of Winhall; replication, etc., and a special replication that the plaintiff had no property liable to be taxed in said town. Trial by jury, December Term, 1883, Yeazey, J., presiding. Judgment for the defendant. ■ On the 1st day of April, 1882, the listers took and subscribed to the following oath : “I do solemnly swear (or affirm) that I will appraise all the personal and real property subject to taxation in the town of ’Winhall, so far as required by law, at its true value in money, and…
1Opinion of the Court
The opinion of the court was delivered by
Boyce, Ch. J.
The defendant attempted to justify the distraint and sale of the property, that this suit is brought to recover for, as collector of taxes for the town of Winhall. It has been repeatedly decided in this state, that to justify a collector of *605taxes in distraining and selling property of delinquent tax-payers, lie must show that he had legal authority to make the distraint and sale, and that the tax which he is ordered by his warrant to collect is a legal tax. See cases cited in Roberts’ Dig. 665.
For a tax to be legal, it must appear that the…
2Cases cited4 opinions
- Yale v. SeelySupreme Court of Vermont · 1843
- Buck v. PickwellSupreme Court of Vermont · 1854
- Sterling v. BaldwinSupreme Court of Vermont · 1869
- Fitch v. BurkSupreme Court of Vermont · 1866
3Cited by3 opinions
- Nehalem Timber Co. v. Columbia CountyOregon Supreme Court · 1920
- Hancock County v. Imperial Naval Stores Co.Mississippi Supreme Court · 1908
- Hughes v. VailSupreme Court of Vermont · 1885