Legal Opinion

Hackett v. Amsden

Supreme Court of Vermont

Decided October 15, 1883PublishedCited by 8 opinions

Trespass de bonis. ■ Flea, general issue, and notice of justification under certain extents issued against- the plaintiff, a delinquent tax collector of the town of Hartland. Trial by court, December Term, 1882, Windsor County, Taet, J., presiding. The only question raised in the court below was, whether s. 1556 R. L., exempting certain property from attachment and execution, exempted the same property from extents.

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Trespass de bonis. ■ Flea, general issue, and notice of justification under certain extents issued against- the plaintiff, a delinquent tax collector of the town of Hartland. Trial by court, December Term, 1882, Windsor County, Taet, J., presiding. The only question raised in the court below was, whether s. 1556 R. L., exempting certain property from attachment and execution, exempted the same property from extents. The extent was issued August 14th, 1880. Section 1556 R. L., does not apply to extents. Attachment and executions are remedies in suits inter partes, and according to the common…

1Opinion of the Court

The opinion of the court was delivered by

Rowell, J.

The question is, does the Statute of Exemptions from attachment and execution embrace extents against delinquent collectors of town taxes ? In order to determine this question, it is necessary to consider the history of legislation on the subject of such exemptions and of the collection -of taxes, for the entire body of our law on both those subjects is statutory.

The first act “empowez’ing collectors to collect rates” was passed in February, 1779. It provided that whenever any town, society, or other community, authorized by law to grant and…

2Cases cited5 opinions

  1. Fink v. O'NeilSupreme Court of the United States · 1882
  2. In re HackettSupreme Court of Vermont · 1881
  3. Sherwin v. BugbeeSupreme Court of Vermont · 1844
  4. Griswold v. Town of RutlandSupreme Court of Vermont · 1851
  5. Treasurer of the State v. HolmesSupreme Court of Vermont · 1826

3Cited by8 opinions

  1. Phillips v. CommissionerSupreme Court of the United States · 1931
  2. E. B. & A. C. Whiting Co. v. City of BurlingtonSupreme Court of Vermont · 1934
  3. Ex Parte Keane v. StrodtmanSupreme Court of Missouri · 1929
  4. Phillips v. CommissionerSupreme Court of the United States · 1931
  5. Hackett v. AmsdenSupreme Court of Vermont · 1885

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