Sumner v. First Parish
Massachusetts Supreme Judicial Court
Assumpsit for money bad and received. On a case stated it appeared, that the First Parish is the oldest parish in Dorchester, and a territorial parish embracing the whole territory of Dorchester. In April 1824 the parish voted to raise the sum of 1530 dollars, and in the summer following 49 dollars and 53 cents were assessed upon the poll and estates of the plaintiff, who was supposed to be a member of the parish, as his proportion of the tax.
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Assumpsit for money bad and received. On a case stated it appeared, that the First Parish is the oldest parish in Dorchester, and a territorial parish embracing the whole territory of Dorchester. In April 1824 the parish voted to raise the sum of 1530 dollars, and in the summer following 49 dollars and 53 cents were assessed upon the poll and estates of the plaintiff, who was supposed to be a member of the parish, as his proportion of the tax. Some of his effects were distrained by the collector for the parish, by virtue of a warrant delivered to him by the assessors of the tax, and were…
1Opinion of the Court
Parker C. J.
delivered the opinion of the Court. The 1 1811, c. 6, § 2, establishes the mode by which member ship in any particular religious society is to be proved, requiring nothing more than the obtaining of a certificate from the committee of such society, and filing it with the clerk of the town of which he is an inhabitant; and any person having obtained such a certificate and filed it according to the provisions of that statute, is for ever afterwards exempted from taxation for the support of public worship and public teachers of religion in every other religious corporation, so long…
2Cases cited2 opinions
- Coburn v. RichardsonMassachusetts Supreme Judicial Court · 1819
- Newhall v. SaddlerMassachusetts Supreme Judicial Court · 1821