CLASE v. Fair

The plaintiff tax collector for the Town of Buckingham resorted to the small claims procedure in the district court to collect penalties and interest due on delinquent real estate taxes assessed against the defendant for the year 1969. The court’s findings report that the defendant paid the taxes in the amount of $192.27 on June 30, 1970. When the principal amount was paid, no claim was made for penalties and interest.

The taxes became due on December 1, 1969. By statute, the tax collector is allowed to tax and collect from a taxpayer, a commission of eight per cent on taxes collected ninety…