Legal Opinion

Bartlett v. Wilson

Supreme Court of Vermont

Decided October 15, 1886PublishedCited by 9 opinions

ActioN of assumpsit by the plaintiif as collector of taxes for the town of Brownington, to recover of the defendant taxes assessed on tlio grand list of said town for the years 1881 and 1882. Plea, general issue. Trial by jury, February Term, 1886, Orleans County, Ross, J., presiding. Verdict and judgment for the plaintiff. The case appears in the opinion. To the personal list should have been appended the oath named in the statute.

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ActioN of assumpsit by the plaintiif as collector of taxes for the town of Brownington, to recover of the defendant taxes assessed on tlio grand list of said town for the years 1881 and 1882. Plea, general issue. Trial by jury, February Term, 1886, Orleans County, Ross, J., presiding. Verdict and judgment for the plaintiff. The case appears in the opinion. To the personal list should have been appended the oath named in the statute. R. L. s. 239. The law requiring the tiling of the alphabetical list of personal lists is mandatory. Cooley Tax. (1st ed.) 267 ; Thames Manufacturing Oo. v.…

1Opinion of the Court

The opinion of the court was delivered by

Powers, J.

The plaintiff, as collector of taxes for the town of Brownington, seeks to collect sundry taxes assessed against the defendant on the grand list of that town for the years 1881 and 1882. The defendant urges sundry objections to both said grand lists, claiming that both are illegal as bases for taxation, some of which wo are required to notice.

The case .shows that the only attempted compliance with sec. 331, R. L., requiring the listers to lodge in the town clerk’s office, on or before April 25; the personal lists of all tax]layers, was a…

2Cited by9 opinions

  1. In re Consolidated Rendering Co.Supreme Court of Vermont · 1907
  2. Napier v. City of SpringfieldMassachusetts Supreme Judicial Court · 1939
  3. Smith & Son, Inc. v. Town of HartfordSupreme Court of Vermont · 1938
  4. Durkee v. City of BarreSupreme Court of Vermont · 1909
  5. Bixby v. RoscoeSupreme Court of Vermont · 1911

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