Beard v. Seavey
Massachusetts Supreme Judicial Court
Tort by the treasurer and collector of taxes of the city of Somerville against the sheriff and keeper of the jail of the county of Suffolk for refusing to receive into that jail one Leopold La Bua who had been arrested in Boston by a constable of the city of Somerville on a warrant issued by the plaintiff upon the failure of La Bua to pay a poll tax after the expiration of fourteen days from the date of the demand upon him for its payment.
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Tort by the treasurer and collector of taxes of the city of Somerville against the sheriff and keeper of the jail of the county of Suffolk for refusing to receive into that jail one Leopold La Bua who had been arrested in Boston by a constable of the city of Somerville on a warrant issued by the plaintiff upon the failure of La Bua to pay a poll tax after the expiration of fourteen days from the date of the demand upon him for its payment. Writ dated December 29, 1905. In the Superior Court the case was submitted upon an agreed statement of facts to Gf-asMU, J., without a jury. He found and…
1Opinion of the CourtKnowlton, C. J.
The question in this case is whether a constable, to whom a warrant has been issued by a collector of taxes, under the R. L. c. 13, § 31, can serve it outside of his own town. This statute is as follows: “ If a tax assessed upon a person remains unpaid for fourteen days after demand therefor, the ■ collector may issue his warrant to the sheriffs of the several counties, or their deputies, or to any constable or deputy collector of taxes of the city or town for which he is the collector, directing them and each of them to distrain the property or take the body *504of the person assessed and to…
2Cases cited3 opinions
- Henshaw v. SavilMassachusetts Supreme Judicial Court · 1873
- Lewis v. NortonMassachusetts Supreme Judicial Court · 1893
- Sullivan v. WentworthMassachusetts Supreme Judicial Court · 1884