Lynde v. Town of Dummerston
Supreme Court of Vermont
This was an action of general assumpsit to recover taxes paid under protest, and was tried by jury at the September Term of the Windham County Court, 1887, Ross, J., presiding.
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This was an action of general assumpsit to recover taxes paid under protest, and was tried by jury at the September Term of the Windham County Court, 1887, Ross, J., presiding. The taxes in question were assessed on the grand list of 1885. Section 29 of No. 2 of the Acts of 1882 reads as follows : . “ Each lister shall take and subscribe and file in the town clerk’s office before entering upon the duties of his office the. following oath, and the oath as subscribed shall be recorded in the town or city clerk’s office : 'I, do solemnly swear (or affirm) that I will appraise all the personal…
1Opinion of the Court
*50The opinion of the (Jourt was delivered by
Rowell, J".
The St. of 1882, No. 2, s. 29, provides that each lister' shall take, subscribe, and file in the town clerk’s office before entering upon the duties of his office, an oath, the form of which is given, that he will appraise all the personal and real property subject to taxation in his town, as far as required by law, at its true value in money, and set the same into the grand list of the town at one per cent of such value, and faithfully discharge all the duties conferred upon him by law; and a violation, of the oath is made perjury. In this…
2Cases cited3 opinions
- Merritt v. . Village of PortchesterNew York Court of Appeals · 1877
- Brock v. BruceSupreme Court of Vermont · 1885
- Ayers v. MoultonSupreme Court of Vermont · 1878
3Cited by1 opinion
- State v. RollinsSupreme Court of Vermont · 1893