Ives v. Town of North Canaan
Supreme Court of Connecticut
Assumpsit, to recover money illegally collected of the plaintiff as a tax. The case was tried to the jury in the superiox* court, on the general issue with notice, before Butler, J. On the trial it appeared that the defendants caused assessment lists to be made out for the years 1862 and 1863 against the plaintiff, and taxes to be laid thereon amounting to the sum of $23.07, which had been collected of the plaintiff compulsorily, by a levy ixpon and sale of his property, and…
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Assumpsit, to recover money illegally collected of the plaintiff as a tax. The case was tried to the jury in the superiox* court, on the general issue with notice, before Butler, J. On the trial it appeared that the defendants caused assessment lists to be made out for the years 1862 and 1863 against the plaintiff, and taxes to be laid thereon amounting to the sum of $23.07, which had been collected of the plaintiff compulsorily, by a levy ixpon and sale of his property, and paid-to their .treasurer. The plaintiff claimed to recover that amount in this action, insisting that the assessment…
1Opinion of the CourtPark, J.
We think that manifest justice has been done in this case, and therefore a new trial ought not to be advised, although the court erred in the charge to the jury on the law of estoppel.
The court charged the jury, substantially, that if the plaintiff by his declarations and conduct induced or caused the assessors of the town of North Canaan to enter the cattle in the assessment lists of that town, he was estopped from denying the legality of the assessment.
As a legal proposition the charge is erroneous. It is not true that all declarations and conduct that have the effect to mislead another to…
2Cases cited3 opinions
- Goddard v. Town of SeymourSupreme Court of Connecticut · 1862
- Whitaker v. WilliamsSupreme Court of Connecticut · 1849
- Smith v. SmithSupreme Court of Connecticut · 1861
3Cited by4 opinions
- Slimmer v. Chickasaw CountySupreme Court of Iowa · 1908
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
- Hamacker v. Commercial BankWisconsin Supreme Court · 1897
- Fraser v. City of NorwichSupreme Court of Connecticut · 1950