Tozier v. Woodworth

In 1934, plaintiff was chosen, and qualified, as collector of taxes in the Town of Unity. A tax collector is a public officer, owing to the public and not to the town alone, the duties imposed by statute. Thorndike v. Camden, 82 Me., 39, 44, 19 A., 95. The assessments committed to this collector included a tax on certain land and buildings, title to which appears to have, since the levying of the tax, come, by conveyance from the record owner, to defendant.

*47The instant action is assumpsit, plaintiff suing in his official capacity, for breach of an alleged express agreement, on the part of the…