Cressey v. Parks
Supreme Judicial Court of Maine
On exceptions. The opinion states the case and material facts. By stipulations in the exceptions, if they were not sustained, ffhe defendant was to be defaulted, and damages were to be ; assessed by the clerk. cited : B. S., How soon can a collector of taxes sell distrained property ? In reckoning time the day of seizure-is excluded. The debtor is first to have four days within which to pay. That is his time, and until that is fully expired the property cannot be sold.
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On exceptions. The opinion states the case and material facts. By stipulations in the exceptions, if they were not sustained, ffhe defendant was to be defaulted, and damages were to be ; assessed by the clerk. cited : B. S., How soon can a collector of taxes sell distrained property ? In reckoning time the day of seizure-is excluded. The debtor is first to have four days within which to pay. That is his time, and until that is fully expired the property cannot be sold. By the statutes of Massachusetts, c. 8, § 8, in force, and unchanged since 1791: "The collector shall keep the property four…
1Opinion of the CourtAppleton, C. J.
This is au action .of trespass against the defendant, a collector of taxes for the town of Glenburn, for seizing and carrying away six tons of the plaintiff’s hay for the non-payment of his taxes and selling the same.
By R. S., c. 6, § 104, "If any person refuses to pay the the taxes assessed against him . . . the collector may *392distrain him by his goods and chattels . . and keep' such distress for the space of four days at the expense of the owner, and if he does not pay his taxes within that time, the-distress shall be openly sold at vendue by the officer for its payment. ”
The hay was seized…
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- Bruce v. PopeSupreme Court of Iowa · 1917
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