Pike v. Hanson
Superior Court of New Hampshire
Tbespass, for an assault and false imprisonment on the 1st day of July, A. D., 1837. The action was commenced before a justice of the peace. The defendants pleaded severally the general issue. It appeared in evidence that the defendants were selectmen of the town of Madbury for the year 1836; that they assessed a list of taxes upon the inhabitants of said town, among whom was the plaintiff, and committed it to Nathan Brown, collector of said town, for collection.
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Tbespass, for an assault and false imprisonment on the 1st day of July, A. D., 1837. The action was commenced before a justice of the peace. The defendants pleaded severally the general issue. It appeared in evidence that the defendants were selectmen of the town of Madbury for the year 1836; that they assessed a list of taxes upon the inhabitants of said town, among whom was the plaintiff, and committed it to Nathan Brown, collector of said town, for collection. Brown, after having given due notice to the plaintiff, being in a room with her, called upon her to pay the tax, which she declined…
1Opinion of the CourtWilcox, J.
The statute of January 4th, 1833, 2 Latos 99, is imperative in its provisions. It directs, that the selectmen or assessors who shall make an appraisal of property for the purposes of taxation, shall, before entering upon the duties of their office, take and subscribe an oath in the form prescribed, the tenor of which is. that they will make a just and true appraisement of all ratable estate subject to the assessment of public taxes, at its true value in money, according to their best judgment. This provision of the statute cannot he deemed merely directory. It was designed for the protection…
2Cases cited1 opinion
- Gold v. BissellNew York Supreme Court · 1828
3Cited by6 opinions
- Hickox v. J. B. Morin Agency, Inc.Supreme Court of New Hampshire · 1970
- State v. PowersSupreme Judicial Court of Maine · 1978
- Cahill v. TerrioSupreme Court of New Hampshire · 1875
- Bean v. ThompsonSuperior Court of New Hampshire · 1848
- Emery v. ChesleySuperior Court of New Hampshire · 1846
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