Legal Opinion

Babcock v. Town of Granville

Supreme Court of Vermont

Decided January 15, 1872PublishedCited by 6 opinions

General assumpsit. Plea, the general issue, and trial by jury, June term, 1871, Pibrpoint, Ch. J., presiding, and verdict for the plaintiff.

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General assumpsit. Plea, the general issue, and trial by jury, June term, 1871, Pibrpoint, Ch. J., presiding, and verdict for the plaintiff. It appeared that in the year 1869, the plaintiff, who on the 1st day of April of that year was a resident of Granville, was assessed by the listers of that town, and set in the grand list, as the agent of one Josiah Babcock, in the sum of 12000, for money on hand and debts due to him as such agent; that he was duly noti-ffed of such assessment as the law requires, and that a town tas of $20 was assessed against him as such agent, on said list. The…

1Opinion of the Court

The opinion of the court was delivered by

Wheeler, J.

Although the bill of exceptions shows that the plaintiff was a resident of the defendant town on the first day of April, 1869, it does not show that he was in any manner taxable there, if he was not taxable as the agent of Josiah Babcock. This was not, therefore, as presented, á case of excessive assessment, nor of over valuation. And the trial in the county court appears to have proceeded without objection or exception by either party, upon the theory that, if the plaintiff was not taxable as such agent, the taxation of him was illegal.…

2Cases cited2 opinions

  1. Henry v. Town of ChesterSupreme Court of Vermont · 1843
  2. Stearns v. MillerSupreme Court of Vermont · 1852

3Cited by6 opinions

  1. National Metal Edge Box Co. v. Town of ReadsboroSupreme Court of Vermont · 1920
  2. Boyce v. SumnerSupreme Court of Vermont · 1924
  3. White v. HightSupreme Court of Vermont · 1942
  4. Magwire v. Village of SpringfieldSupreme Court of Vermont · 1941
  5. Holt v. RuleauSupreme Court of Vermont · 1918

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