Briggs v. Inhabitants of Lewiston
Supreme Judicial Court of Maine
Assumpsit, to recover $4,30 paid by plaintiff as a tax assessed upon his poll and estate by the assessors of Lewiston, and the sum of $ 17,75 as the fees and charges for the arrest and commitment of the plaintiff on the collector’s warrant for the non-payment of the tax afore.said. Both of said sums were paid to the keeper of the prison at Wiscasset in the county of Lincoln, to obtain a discharge from said prison.
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Assumpsit, to recover $4,30 paid by plaintiff as a tax assessed upon his poll and estate by the assessors of Lewiston, and the sum of $ 17,75 as the fees and charges for the arrest and commitment of the plaintiff on the collector’s warrant for the non-payment of the tax afore.said. Both of said sums were paid to the keeper of the prison at Wiscasset in the county of Lincoln, to obtain a discharge from said prison. The plaintiff resisted the payment of said tax, on the ground that he was not an inhabitant of Lewiston, nor liable to taxation therein. At the trial before Wells, J. the defendants…
1Opinion of the Court
TenNey, J. orally.
The plaintiff, according to the finding of the jury, being an inhabitant of Auburn, and with no property in the town of Lewiston, was assessed by the defendants in the sum of $4,30, and refusing to pay it was committed to prison. To obtain his discharge he was obliged to pay $17,75 for costs and charges, in addition to said tax. The question is, whether he can recover both of these sums in this form of action.
The money paid for the tax to the jailer was only another mode of paying it to the collector, and was in effect paying it-to him. It was then in the hands of the town,…
2Cited by7 opinions
- Hackley v. HeadleyMichigan Supreme Court · 1881
- Adams v. SchifferSupreme Court of Colorado · 1887
- North Carolina Railroad v. Commissioners of AlamanceSupreme Court of North Carolina · 1877
- United States v. HartDistrict Court, E.D. Pennsylvania · 1935
- Welch v. BeechingMichigan Supreme Court · 1916
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