Bailey v. Ackerman
Supreme Court of New Hampshire
Trespass, by Eben T. Bailey against Shem G. Ackerman, Harvey Locke, and Horace Sanders, for taking and converting to their own use four of the plaintiff’s oxen.
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Trespass, by Eben T. Bailey against Shem G. Ackerman, Harvey Locke, and Horace Sanders, for taking and converting to their own use four of the plaintiff’s oxen. It is agreed that the defendants were selectmen of Alexandria in 1870 ; that the plaintiff was a resident of that town, and was assessed in the taxes of that year ; that one Walter E. Simons was collector of taxes in the town for that year, and that Simons, as collector, seized and sold four of the plaintiff’s oxen in satisfaction of his tax. The tax list committed to Simons by the defendants is contained in a small book, which is…
1Opinion of the CourtDoe, J.
“A list of all taxes by them assessed shall be made by the selectmen under their hands, with a warrant under their hands and seal, directed to the collector of such town, requiring him to collect the same.” Gen. Stats., ch. 53, sec. 8. In Chase v. Sparhawk, 22 N. H. 134, the warrant and a list were in a book. The warrant, duly signed and sealed, commanded the collector to collect the taxes “ in .the list herewith committed.” For aught that appeared in the lan*529guage of the warrant, the list might have been in another book, or on a separate paper, committed to the collector with the warrant. The…
2Cases cited1 opinion
- Humphry v. StrongMassachusetts Supreme Judicial Court · 1817
3Cited by1 opinion
- Paul v. LinscottSupreme Court of New Hampshire · 1876