Dow v. Inhabitants of the First Parish
Massachusetts Supreme Judicial Court
Assumpsit for money had and received. The action was brought to recover the amount of a tax assessed upon the plaintiff, and collected of him by the defendants, and also to recover the amount of the costs of collection paid by the plaintiff.
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Assumpsit for money had and received. The action was brought to recover the amount of a tax assessed upon the plaintiff, and collected of him by the defendants, and also to recover the amount of the costs of collection paid by the plaintiff. The agreed facts of the case were these : Prior to the 11th of April 1840, the plaintiff was a member of the first parish in Sudbury, and on that day he filed with the clerk of the parish a written notice, declaring the dissolution of his membership. On the 18th of March 1839, the parish voted to grant $ 500 to defray parish expenses for the year then…
1Opinion of the CourtDewey, J.
By the provisions of Rev. Sts. c. 20, § 18, parish taxes “ shall be assessed on the polls and estates of all the members of the parish, in the same manner and proportion as town taxes are by law assessed.” If this rule were to be taken without reference to another provision, found in § 4 of the same chapter, respecting the effect of filing a certificate of withdrawal from a parish, it would seem quite clear that all parish taxes are to be assessed with reference to membership, property, &c., as they existed on the first day of May, in each year ; and that in making the list of persons liable…
2Cases cited2 opinions
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Whittemore v. SmithMassachusetts Supreme Judicial Court · 1821