Bellows Falls Canal Co. v. Town of Rockingham
Supreme Court of Vermont
Assumpsit to recover for money collected for taxes in Rocking-ham in 1860. Trial by the court by the consent of the parties, September Term, 1864, Barrett, J., presiding. The plaintiffs claimed to recover on the ground that the list of the plaintiffs’ property included within the bracket below was improperly made, and is invalid.
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Assumpsit to recover for money collected for taxes in Rocking-ham in 1860. Trial by the court by the consent of the parties, September Term, 1864, Barrett, J., presiding. The plaintiffs claimed to recover on the ground that the list of the plaintiffs’ property included within the bracket below was improperly made, and is invalid. The case was tried upon an agreed statement of facts, from which it appeared that the property taxed consisted of the locks and canal, and buildings, consisting of mills, shops, dwelling houses, &e., standing upon the margin of the canal, and land; and that the same…
1Opinion of the Court
Poland, Ch. J.
The burden of proof is on the plaintiffs to show that the taxes sought to be recovered back in this action, were illegally collected. It is claimed that the plaintiffs’ grand list upon which the taxes were assessed was illegal and void, and so the taxes assessed on it void.
1st, Because the same property was twice included in the list and thus the plaintiffs made to pay double taxes upon it. That the whole property was put in, under the head of lodes and canal, and again in items of buildings, shops, Sc. ,
The case instead of showing this, (as the plaintiffs would be bound to do,…
2Cited by9 opinions
- Willard v. PikeSupreme Court of Vermont · 1886
- Blackstone Manufacturing Co. v. Inhabitants of BlackstoneMassachusetts Supreme Judicial Court · 1908
- Inhabitants of Westhampton v. SearleMassachusetts Supreme Judicial Court · 1879
- Bosworth v. Chas. DeF. BancroftSupreme Court of Vermont · 1902
- International Paper Co. v. Bellows Falls Canal Co.Supreme Court of Vermont · 1914
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