Hopkins v. Young

Suit to collect a town tax, which the defendant resists upon two grounds: —

First. That the assessment list does not properly describe the estates taxed. The list is made up as follows: —

Names. Description. Real. Personal. Tax.

Young, Cyrus, 24 a. home estate, 20 a. T. Young lot, 9 a. woodland, Whipple lot, 800 800 200 12,60

Unquestionably a valid assessment must describe the property assessed with sufficient clearness and certainty to inform the owner of the assessment, and to show upon what property the tax is levied. The description must be sufficient to identify the property, in ease of a…