Stiles v. Hitchcock
Supreme Court of Vermont
Trover for a wagon. Plea, the general issue, and notice of justification as collector of taxes of the town of Pittsford. Trial by jury, March term, 1874, Wheeler, J., presiding, and verdict for the defendant.
Read the full summary
Trover for a wagon. Plea, the general issue, and notice of justification as collector of taxes of the town of Pittsford. Trial by jury, March term, 1874, Wheeler, J., presiding, and verdict for the defendant. The defendant’s testimony showed that he had taxes legally assessed against the plaintiff, and that on the 14th day of February, 1873, at his office in Pittsford, he asked the plaintiff if it was then convenient for him to pay the same, and he said it was, whereupon the defendant figured about eighty cents interest on them, and made a receipt for them with the interest; that the…
1Opinion of the Court
*422The opinion of the court was delivered by
Powers, J.
I. The jury have found the fact that the plaintiff insisted upon a receipt as a condition to his offer to pay his tax. This he had no right to do. The collector is under no obligation to give a receipt for taxes paid to him. The plaintiff refused to pay unless the receipt was given. This is equivalent to an absolute refusal to pay, and was a waiver of any right to the statutory notice of six days, required by § 8, ch. 8-1, Gen. Sts., to be given before making distress. Downer v. Woodbury, 19 Vt. 329; Wheelock v. Archer et al. 26 Vt. 380;…
2Cases cited3 opinions
- Wheelock v. ArcherSupreme Court of Vermont · 1854
- Downer v. WoodburySupreme Court of Vermont · 1847
- Hurlbut v. GreenSupreme Court of Vermont · 1869
3Cited by1 opinion
- Town of Brattleboro v. Carpenter Tr.Supreme Court of Vermont · 1932