Pierce v. Duncan
Superior Court of New Hampshire
Assumpsit, for money had and received by the defendant, to the use of M. W. Pierce, the plaintiff’s testator. The case was submitted for the opinion of the Court upon an agreed statement of facts, in substance as follows. The testator sold land in Stod- dard to one Tuttle, who resided in Hillsborough, taking back a mortgage for a part of the purchase-money.
Read the full summary
Assumpsit, for money had and received by the defendant, to the use of M. W. Pierce, the plaintiff’s testator. The case was submitted for the opinion of the Court upon an agreed statement of facts, in substance as follows. The testator sold land in Stod- dard to one Tuttle, who resided in Hillsborough, taking back a mortgage for a part of the purchase-money. In 1832, and afterward, the land was taxed as non-resident land, and the tax -lists regularly filed in the office of the Deputy-Secretary of State. In 1833, 1834, and 1835, the testator paid the taxes to the deputy-secretary, and they were…
1Opinion of the CourtBell, J.
The money in question was paid by the plaintiff to the defendant in discharge of a tax assessed upon land, of which Tuttle was the general owner, but upon which the plaintiff’s testator held a mortgage. By the Revised Statutes, ch. 46, §§ 10 and 13, every person interested in land may pay the taxes. The plaintiff, therefore, as mortgagee, had a right to pay these taxes. It is not suggested, that he paid under any mistake or misapprehension of the facts, and the payment was, consequently, a satisfaction and discharge of the taxes ; and, upon that state of facts alone, the plaintiff could not…
2Cases cited3 opinions
- Fuller v. LittleSuperior Court of New Hampshire · 1835
- Deming v. ComingsSuperior Court of New Hampshire · 1841
- Snow v. PrescottSuperior Court of New Hampshire · 1842