Coburn v. Richardson
Massachusetts Supreme Judicial Court
The plaintiffs in error, as assessors of the first parish in Dracut, having assessed the lands of Richardson, an inhabitant of Methuen, which lay within the limits of the said parish, and having caused the tax so assessed to be levied by warrant of distress, Richardson brought his action of trespass against them.
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The plaintiffs in error, as assessors of the first parish in Dracut, having assessed the lands of Richardson, an inhabitant of Methuen, which lay within the limits of the said parish, and having caused the tax so assessed to be levied by warrant of distress, Richardson brought his action of trespass against them. They justified as assessors, and Richardson replied that he was a member of a regular Baptist society in Methuen, which was a sect or denomination different from that of the said parish, and showed that he had duly filed the certificate prescribed in the statute of 1811, c. 6. Upon…
1Opinion of the CourtParker, C. J.
The only question in this case is, whether the land of Richardson, the defendant in error, lying in another town than that in which he dwells, is exempted from taxation by force of the statute. We suggested our opinion upon this question, in the last action of Turner vs. The Parish of Burlington. Nor do we see occasion to alter the opinion then thrown out. We cannot limit the exemption to a tax on the person. Indeed, * the [ * 215 ] tax upon the land in another town is as much a tax upon the person, as a tax upon the land in the town in which the owner dwells.
*182Numerous are the inconveniences,…
2Cited by5 opinions
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