Coolidge v. Taylor
Supreme Court of Vermont
Assumpsit for the collection of taxes, begun by trustee process. Plea, the general issue. Trial by jury at the June Term, 1907, Windsor County, Waterman, J., presiding. Verdict and judgment for the plaintiff. The defendant excepted. The facts determinative of the trustee’s liability were found and reported by a commissioner. The opinion states the case.
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Assumpsit for the collection of taxes, begun by trustee process. Plea, the general issue. Trial by jury at the June Term, 1907, Windsor County, Waterman, J., presiding. Verdict and judgment for the plaintiff. The defendant excepted. The facts determinative of the trustee’s liability were found and reported by a commissioner. The opinion states the case. It was incumbent upon plaintiff to prove that all proceedings in assessing and collecting this tax had been strictly according to law. This included the warning of the town meeting at which the tax was voted and the officers elected. Brush v.…
1Opinion of the CourtRowell, C. J.
This is a statutory “trustee suit” for the collection of a tax assessed against the defendant on his grand list in Plymouth in 1898.
The record of the warning of the town meeting in March of that year was prima facie evidence that the warning was posted as required by statute. Lemington v. Blodgett, 37 Vt. 210. So here was proof that this first step was taken according to law, which was enough, there being nothing to contradict it.
It was not error to allow one of plaintiff’s witnesses to say that the defendant lived in Plymouth in 1898, for the word “live”, as used in the question, was not…
2Cases cited21 opinions
- Chaffee & Co. v. United StatesSupreme Court of the United States · 1874
- Rowlett v. LaneTexas Supreme Court · 1875
- Connecticut Mutual Life Insurance v. SchwenkSupreme Court of the United States · 1877
- House v. BeakIllinois Supreme Court · 1892
- Boyden v. WardSupreme Court of Vermont · 1866
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3Cited by18 opinions
- In re Bean's WillSupreme Court of Vermont · 1912
- Fadden v. McKinneySupreme Court of Vermont · 1914
- Griffin v. Boston & Maine RailroadSupreme Court of Vermont · 1913
- Duggan v. HeaphySupreme Court of Vermont · 1912
- Daniels v. Elks Club of Hartford and the Human Rights CommissionSupreme Court of Vermont · 2012
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