Inhabitants of Embden v. Bunker
Supreme Judicial Court of Maine
On report. This was an action upon a promissory note as follows: "Embden, July 2nd, 1891. "Thirty days after date, for value received, I promise to pay the town of Embden, or order, one hundred and eighty dollars and 70-100, interest after. Samuel Bunker.” The defendant is a resident of the town of Anson, owning real estate in the town of Embden.
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On report. This was an action upon a promissory note as follows: "Embden, July 2nd, 1891. "Thirty days after date, for value received, I promise to pay the town of Embden, or order, one hundred and eighty dollars and 70-100, interest after. Samuel Bunker.” The defendant is a resident of the town of Anson, owning real estate in the town of Embden. The note in suit was given by the defendant to the treasurer of the town of Embden to pay taxes assessed upon his real estate as a non-resident owner. The taxes, upon the receipt of the note, were receipted for and discharged by the town treasurer.…
1Opinion of the CourtWalton, J.
This is an action on a promissory note. The defense is want of consideration. The note was delivered to and accepted by the treasurer of the towu of Embden in payment of taxes on the defendant’s real estate. It is claimed in defense that the transaction -was illegal and void; and, being-illegal and void, that it did not have the effect to discharge the taxes; and the taxes not being discharged, that the note is without consideration and not collectible.
Ungracious as this defense may seem to be, we feel compelled to sustain it. Town officers can not be allowed to disregard the statutory modes…
2Cited by1 opinion
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