Muzzy v. Wilkins
Superior Court of New Hampshire
Trespass. First count, for making a parish tax (First Parish in Amherst), Dec. 81, 1795, and illegally assessing the plaintiff seventy-five cents; making a warrant, directed to N. Kendall, by virtue of which he arrested the plaintiff, Jan. 1, 1798, and imprisoned him four days, till he was compelled to pay the tax and one hundred dollars to obtain his release.
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Trespass. First count, for making a parish tax (First Parish in Amherst), Dec. 81, 1795, and illegally assessing the plaintiff seventy-five cents; making a warrant, directed to N. Kendall, by virtue of which he arrested the plaintiff, Jan. 1, 1798, and imprisoned him four days, till he was compelled to pay the tax and one hundred dollars to obtain his release. Second count, similar to the first, except that the tax is said to be to pay the Rev. J. Barnard his salary, and the sum assessed on the plaintiff was two dollars and twenty-three cents. The action was commenced returnable to March…
1Opinion of the Court
The following is the opinion of
Smith, C. J.:1 —
By these pleadings, as it respects the second count, in which the plaintiff sets up a claim to exemption from the Rev. Mr. Barnard’s salary for 1795, it is admitted that the plaintiff was and is a Presbyterian; and the only question referred to the decision of the court is whether Presbyterians are, within the meaning of our Constitution, of another or different persuasion, sect, or denomination, from Congregationalists. If they are, the plaintiff is entitled to recover upon this count. If not, he was rightfully taxed, the replication is…
2Cited by1 opinion
- The Henry EwbankU.S. Circuit Court for the District of Massachusetts · 1833