Hubbard v. Garfield

The defendant, as collector of taxes for the town of Monterey for the year 1866, justifies the arrest of the plaintiff under a warrant, which, with the accompanying tax list, was committed to him by the assessors of that town for that year.

It appears that the tax against the plaintiff, upon which the arrest Was made, was originally placed in the list to her husband, Francis A. Hubbard, (who died before this suit was begun,) and was abated by the assessors of the following year, not the same persons who constituted the previous board. The tax so abated was then assessed by the board of 1867 to…