Hughes v. Vail
Supreme Court of Vermont
Trespass. Plea, general issue and notice of justification under a tax warrant. Trial by court, September Term, 1883. Veazey, J., presiding. Judgment for the defendant. The plaintiff was not the owner of real estate by virtue of his interest in the quarry.
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Trespass. Plea, general issue and notice of justification under a tax warrant. Trial by court, September Term, 1883. Veazey, J., presiding. Judgment for the defendant. The plaintiff was not the owner of real estate by virtue of his interest in the quarry. It conclusively appears from the writing itself, that the design was not to convey ownership in the land; as it merely granted the right and privilege to do a specific thing upon the land, but with no right to possess the land. The second party took no .property in the slate even until manufactured into roofing slate. Real estate assessable…
1Opinion of the Court
*42The opinion of the court was delivered by
Walker, J.
The defendant, to justify the distraint and sale of the property for the recovery of which this suit is brought, as collector of taxes for the town of Pawlet, must show that he had legal authority to make the distraint and sale, and that the tax, which he is ordered to collect, is a legal tax.
The first essential of a legal tax is that it be assessed upon a legal list; if the list fails all the proceedings in the collection of the tax are invalid and void. In this case the main question is, whether the plaintiff’s list, as set in the…
2Cases cited1 opinion
- Clove Spring Iron Works v. ConeSupreme Court of Vermont · 1884
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- Board of Equalization v. Carter Oil Co.Supreme Court of Oklahoma · 1931