Smith v. Blair
Supreme Court of Vermont
Suit for the collection of taxes. Heard upon the report of a referee at the December term, 1894, Caledonia county, Munson, J., presiding. Judgment for the plaintiff. The defendant excepts. The statute provides a method in case of the decease of a tax collector, and that method is exclusive.
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Suit for the collection of taxes. Heard upon the report of a referee at the December term, 1894, Caledonia county, Munson, J., presiding. Judgment for the plaintiff. The defendant excepts. The statute provides a method in case of the decease of a tax collector, and that method is exclusive. R. L., ss. 428-431; Johnson v. Howard, 41 Vt. 122; Camden v. Allen, 26 N. J. L. 398; Crapo v. Stetson, 8 Met. 394. The administrator is a proper party, The suit was that of the collector, and survived under the statute applicable to actions in assumpsit. R. L., s. 407 ; Wheelers. Wilson, 57 Vt. 157; R. L.,…
1Opinion of the Court
THOMPSON, j.
I. During the years 1890 and 1891, the defendant was a resident taxpayer of the town of Barnet, and neglected and refused to pay the taxes assessed against him in that town. He did not have known personal property in this state sufficient to pay such taxes.
The plaintiff’s intestate, Isaac M. Smith, was the duly elected and qualified constable and collector of Barnet for both of those years. Under the provisions of R. L., ss. 407 and 408, he, in his lifetime, commenced a trustee suit in his own name against the defendant to collect these taxes. While it was pending, he died, and…
2Cases cited1 opinion
- Wheeler v. WilsonSupreme Court of Vermont · 1884