Town of Tunbridge v. Smith
Supreme Court of Vermont
Debt on a constable’s bond. Plea, non est factum, and notice of special matter. Trial by the court, December Term, 1875, Powers, J. presiding. The plaintiff introduced the bond described in the declaration, dated March 5, 1872, signed by the defendant Smith as principal, and the other defendants as sureties.
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Debt on a constable’s bond. Plea, non est factum, and notice of special matter. Trial by the court, December Term, 1875, Powers, J. presiding. The plaintiff introduced the bond described in the declaration, dated March 5, 1872, signed by the defendant Smith as principal, and the other defendants as sureties. The plaintiff also introduced a receipt, dated Dec. 31, 1872, given by said Smith for certain rate-bills of taxes assessed on the grand list of that year, which said rate-bills he thereby agreed to collect and pay over to the respective treasurers therein named, by certain times therein…
1Opinion of the Court
The opinion of the court was delivered by
Ross, J.
It is found that the grand list of the plaintiff town for 1872 was not sworn to by the listers. This invalidate^ that list for the purposes of taxation. All taxes assessed thereon while it remained in that condition, were invalid, and their collection could not be enforced by law. If paid under protest, the tax-payers could recover them back from the town. Houghton v. Hall, 47 Vt. 333. The act of the Legislature, purporting to legalize that grand list, need not be considered in disposing of the questions which arise in this case, inasmuch as,…
2Cases cited1 opinion
- Houghton v. HallSupreme Court of Vermont · 1875
3Cited by7 opinions
- In re HackettSupreme Court of Vermont · 1881
- Inhabitants of Otisfield v. ScribnerSupreme Judicial Court of Maine · 1930
- Town of Pawlet v. KelleySupreme Court of Vermont · 1897
- Grout v. JohnsonSupreme Court of Vermont · 1901
- Town of Ferrisburg v. MartinSupreme Court of Vermont · 1888
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