Thurston v. Little
Massachusetts Supreme Judicial Court
Trespass for an assault and battery, and false imprisonment. As to the force, &c., the defendants plead not guilty, and issue is joined by the plaintiff.
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Trespass for an assault and battery, and false imprisonment. As to the force, &c., the defendants plead not guilty, and issue is joined by the plaintiff. As to the residue of the trespass, they justify as assessors of the first parish in Newbury, for the yeai 1804, and set forth sundry resolves of the General Court, authorizing the assessors to reassess the parish taxes for the year 1796, which had been found illegally assessed, and their proceedings in pursuance of said resolves. The plaintiff replies de injuria sua proprio, and traverses the legal reassessment in 1804. The defendants join…
1Opinion of the Court
By the Court
The statute expressly requires assessors to make *380and lodge in the clerk’s office, or in their own, if they have one, an invoice or valuation, from which the rates or assessment shall have been made, together with an exact copy of the assessment, that the inhabitants, or others rated, may inspect the same.
If we could discover neither the necessity nor use of this provision of the law, it would not be for us to dispense with it. But many valuable purposes are answered by it. In case of farms in the occupation of tenants, the tenant is liable to be taxed for the whole farm, with the…
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