Libby v. Burnham
Massachusetts Supreme Judicial Court
This was an action oí trespass for taking and carrying away two oxen of the plaintiff’s. At the trial upon the general issue, before Wilde, J., at the last October term, in this county, it was admitted that the oxen were taken and sold, by the collector of taxes for the town of Durham, by virtue of three warrants and lists of assessments, signed by the defendants as assessors of said Durham for the years 1813, 1814, and 1815; and of another warrant and list of assessments,…
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This was an action oí trespass for taking and carrying away two oxen of the plaintiff’s. At the trial upon the general issue, before Wilde, J., at the last October term, in this county, it was admitted that the oxen were taken and sold, by the collector of taxes for the town of Durham, by virtue of three warrants and lists of assessments, signed by the defendants as assessors of said Durham for the years 1813, 1814, and 1815; and of another warrant and list of assessments, made by said Burnham and two other assessors for the year 1811. No objection was made to the assessments for the year…
1Opinion of the CourtParker, C. J.
We are of opinion that assessing more than five per cent, above the sums voted by the town to be raised, makes the assessment illegal and void; and the assessing that highway tax as a money tax is also in direct violation of the law, and for that cause, also, the assessment is void.
It is impossible to distinguish between that part of a tax which might have been rightly assessed, and that for which no authority is given, so that the assessment should be valid for one part and void for another. This point was settled in the case of Stetson vs. Kempton &A. (a)
With respect to the objection that,…
2Cited by28 opinions
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- Early v. DoeSupreme Court of the United States · 1854
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Thames Manufacturing Co. v. LathropSupreme Court of Connecticut · 1829
- Lyon v. HuntSupreme Court of Alabama · 1847
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