Sherman v. Torrey
Massachusetts Supreme Judicial Court
Tort against Myron Torrey, the collector of taxes of Williamstown for the year 1866, and Samuel B. Kellogg, a deputy of the sheriff of Berkshire, for the forcible collection from the plaintiff of a tax assessed on him by the assessors of Williams-town for that year. The defendants justified under ' heir warrant from the assessors. The case was submitted for the 4eter-mination of the court on agreed facts, the substance of which appears in the opinion.
1Opinion of the CourtChapman, C. J.
It is agreed that the defendant Torrey was duly chosen collector of taxes for Williamstown; and that an assessment was duly made and committed to him for collection; and the questions presented in the case relate merely to his proceedings in making the collection.
The town voted, at its annual meeting in March 1866, “ that the collector have all the powers that the town treasurer has when appointed collector of taxes.” The plaintiff contends that this vote was void. It is provided by the Gen. Sts. c. 18, § 73, that towns may pass such a vote at a meeting notified for that purpose. The…
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