Sumner v. Pinney
Supreme Court of Vermont
Trespass for a cow. Plea, the general issue, with notice of special matter in defence, and trial by the court, at the December-Term, 1858, — Redeield, Ch. J., presiding.
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Trespass for a cow. Plea, the general issue, with notice of special matter in defence, and trial by the court, at the December-Term, 1858, — Redeield, Ch. J., presiding. The following facts were found by the court: The defendant, as'collector of school district No. 5, in Plym-outh, distrained the cow in question on the 1st of January, 1858, on a tax bill and warrant, the tax having been legally assessed at seven dollars and thirty-six cents against the plaintiff’s wife, previous to her marriage and while she was a feme sole, and a resident of that school district, by the name of Mrs. S. S.…
1Opinion of the CourtBarrett, J.
Upon the case as presented by the exceptions, we regard the relative rights and liabilities of the parties to be the same as if the defendant had distrained the cow that had originally belonged to the plaintiff’s wife; for by force of a rulo of law that is very familiar, her cow became, by the fact of marriage, absolutely the property of the husband.
No lien upon the cow owned by her before marriage was created by the fact of the tax being assessed against her. Personal property is not subject to a lien for a tax, till such lien is created and fixed by distress. Nor even does a tax assessed on…
2Cases cited2 opinions
- Commonwealth v. Inhabitants of PhillipsburgMassachusetts Supreme Judicial Court · 1813
- Haines v. CorlissMassachusetts Supreme Judicial Court · 1808