Mowry v. Mowry

These cases were brought by the collectors of taxes of the towfi of Smithfield to recover the town taxes assessed against the defendant in that town for the years 1892, 1893 and 1894, and were heard by the court, jury trial being waived.

The defendant admits that he possessed ratable property in said town at the times charged, but makes many objections to the validity of the taxes ordered in these years. Several of these defences disappeared at the hearing, as they were contradicted by the evidence produced.

It appeared, however, from the town records, that the votes of the electors ordering…