Henry v. Sargeant
Superior Court of New Hampshire
Case, for an illegal assessment of a tax of $122.41, against the plaintiff, on the 27th day of March, 1838, and for causing him to be arrested on the 25th day of April, 1839, by the collector of taxes for the town of Chester, in Yermont, and imprisoned for non-payment thereof, so that he was compelled to pay the same with costs, in order to procure his release.
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Case, for an illegal assessment of a tax of $122.41, against the plaintiff, on the 27th day of March, 1838, and for causing him to be arrested on the 25th day of April, 1839, by the collector of taxes for the town of Chester, in Yermont, and imprisoned for non-payment thereof, so that he was compelled to pay the same with costs, in order to procure his release. It appeared in evidence that the plaintiff was arrested by the collector and committed to jail, and that in order to procure his release he paid the tax and costs. 1 To show that the tax was properly assessed, the defendants proved…
1Opinion of the CourtParker, C. J.
The first question in this case is, whether the court have jurisdiction of the matter.
The action is an ordinary action of the case, alleging that the defendants, without right, made a certain assessment, or rate-bill, against the plaintiff, and placed the same in the hands of the collector of the town of Chester, with a warrant for its collection, and that he, afterwards, by virtue of the warrant, imprisoned the plaintiff until he paid the tax.
If the defendants were not authorized to assess taxes against any one, and they have usurped an authority to which they had no claim ; or, if the…
2Cases cited4 opinions
- Thames Manufacturing Co. v. LathropSupreme Court of Connecticut · 1829
- Inhabitants of Montville v. HaughtonSupreme Court of Connecticut · 1829
- Walker v. CochranSuperior Court of New Hampshire · 1835
- Cavis v. RobertsonSuperior Court of New Hampshire · 1838
3Cited by8 opinions
- Attorney General of Canada v. R.J. Reynolds Tobacco Holdings, Inc.Court of Appeals for the Second Circuit · 2001
- City of Detroit v. ProctorSuperior Court of Delaware · 1948
- Buckley v. HustonSupreme Court of New Jersey · 1972
- James G. Ford & Co. v. McGregorNevada Supreme Court · 1890
- Bixby v. HarrisSuperior Court of New Hampshire · 1852
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