City of Winooski v. Matte

On Motion for Reargument

Barney, J.

Appellees moved for reargument on their right to raise objections to the tax on suit for its collection. They contend that our holding to the contrary overrules prior doctrine expressed in National Metal Edge Box Co. v. Readsboro, 94 Vt. 405, 111 Atl. 386, Champlain Realty Co. v. Brattleboro, 97 Vt. 28, 121 Atl. 580, and Boyce v. Sumner, 97 Vt. 473, 124 Atl. 853.

These cases do not involve the raising of defenses by a taxpayer to a suit for collection of the tax by the municipality. Furthermore, although the law at that time, G. L. 918, required only that…