Gove v. Newton
Supreme Court of New Hampshire
Assumpsit, on a special promise of the defendant to pay a tax. Demurrer to the declaration. I. The declaration shows the defendant’s promise was without consideration. 1. The tax was invalid because assessed (as the declaration alleges) “ by the town of G.,” and not by the selectmen. As the selectmen, in the assessment of taxes, act as public officers and not as agents of the town (Wadsworth v..
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Assumpsit, on a special promise of the defendant to pay a tax. Demurrer to the declaration. I. The declaration shows the defendant’s promise was without consideration. 1. The tax was invalid because assessed (as the declaration alleges) “ by the town of G.,” and not by the selectmen. As the selectmen, in the assessment of taxes, act as public officers and not as agents of the town (Wadsworth v.. Henniker, 35 N. II. 189, 194; Gove v. Epping, 41 N. H. 539 ; Merrill v. Plainfield, 45 N. H. 126 ; Cooley on Taxation 570, n.), a tax assessed by them is not assessed by the town. 2. The tax was…
1Opinion of the CourtSmith, J.
The declaration was evidently intended to set forth the following facts. In 1875, the selectmen of G. assessed a tax upon the estate of E. G., deceased. The property was taxed to the estate of E. G. In January, 1877, no goods or chattels having been exposed whereon distress could be made, the defendant being administrator of the estate, which was in the process of settlement in the insolvent course, and the plaintiff being the collector of taxes, and having given notice of a sale of the land of the estate for the tax by posting the advertisements required by Gen. St., c. 54, s. 14, the…
2Cases cited5 opinions
- Stewart v. AhrenfeldtNew York Supreme Court · 1847
- Seaman v. SeamanNew York Supreme Court · 1834
- Pratt v. HumphreySupreme Court of Connecticut · 1852
- Hamaker v. EberleySupreme Court of Pennsylvania · 1810
- Home Insurance Co. v. . WatsonNew York Court of Appeals · 1874
3Cited by2 opinions
- Bull v. GowingSupreme Court of New Hampshire · 1932
- Horne v. BancroftSupreme Court of New Hampshire · 1882