Mygatt v. . Washburn

The act relating to the assessment of taxes requires that every person shall be assessed in the town or ward where he resides when the assessment is made, for all personal estate owned by him. (1 R.S., 389, § 5.) As the plaintiff resided in Oxford, during a portion of the year 1846, and changed his residence to Oswego while the proceedings to make out the assessment for that year were going on, it becomes necessary to ascertain when, in the course of these proceedings, the assessment shall be said to be made. Between the first days of May and July, in each year, the assessors are to proceed…