Rowe v. Hulett
Supreme Court of Vermont
This was an action upon s. 34, c. 84, Gen. Sts., for the collection of a tax against the defendant, assessed on the grand list of the town of Poultney for the year 1875. Plea, the general issue, and trial by the court, March Term, 1877, Dunton, J., presiding.
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This was an action upon s. 34, c. 84, Gen. Sts., for the collection of a tax against the defendant, assessed on the grand list of the town of Poultney for the year 1875. Plea, the general issue, and trial by the court, March Term, 1877, Dunton, J., presiding. It appeared that plaintiff was collector of taxes in Poultney for 1875 ; that defendant’s name appeared on the grand list of the town for that year; that plaintiff had a tax-book and warrant regular in form, for the collection of town, state, and state-school taxes ; that three listers were duly elected for that year, and a town tax of…
1Opinion of the Court
The opinion of the court was delivered by
Barrett, J.
In Reed v. Chandler, 32 Vt. 285, the list on which the tax was assessed was not ■ sworn to and certified at all. In the opinion in that case, Oh. J. Red field discusses and applies the statute requiring the list to be completed and certified as the basis of taxes to be assessed. In that case the oath and certificate provided for in ss. 35, 36, c. 83, Gen. Sts., are held to be essential, in order to constitute the completed list the basis of lawful and valid taxation.
This is made emphatic by the summing up as the result of the discussion,…
2Cases cited3 opinions
- Bellows v. WeeksSupreme Court of Vermont · 1869
- Reed v. ChandlerSupreme Court of Vermont · 1859
- Downing v. RobertsSupreme Court of Vermont · 1849
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