Mann v. Clark
Supreme Court of Vermont
Trespass for taking a horse. Plea the general issue, with notice of special matter in justification, to the effect that the ■defendant took the horse as collector of Braintree by virtue of a warránt against the plaintiff for the collection of certain taxes, assessed against him upon the grand list of Braintree for the year 1855. The cause was tried by jury at the June Term, 1857,— Underwood, J., presiding.
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Trespass for taking a horse. Plea the general issue, with notice of special matter in justification, to the effect that the ■defendant took the horse as collector of Braintree by virtue of a warránt against the plaintiff for the collection of certain taxes, assessed against him upon the grand list of Braintree for the year 1855. The cause was tried by jury at the June Term, 1857,— Underwood, J., presiding. On the trial no question was made as to the regularity of the defendant’s proceedings after the tax was placed in his hands for collection, the only matter at issue being the right to…
1Opinion of the CourtAldis, J.
By the statutes of this State relating to the grand list, the owner of personal property is liable to be taxed therefor in the town where he resides on the first day of April.
Prior to the 31st of March, 1856, the plaintiff resided in Randolph. During the month of March he hired a farm in Braintree, with the intention of living there the next season, and moved his goods, furniture and provisions to the house which he was to occupy, and drew his wood to the woodshed on the place. The term of the outgoing tenant expired on the 81st of March, but he did not in fact leave till two or three days…
2Cases cited3 opinions
- Hancock v. JohnsonCourt of Appeals of Kentucky · 1858
- Allen v. ThomasCourt of Appeals of Kentucky · 1860
- Town of Jamaica v. Town of TownshendSupreme Court of Vermont · 1847
3Cited by5 opinions
- Coolidge v. TaylorSupreme Court of Vermont · 1911
- Morris v. EvansCourt of Appeals of Georgia · 1918
- Smith v. StannardSupreme Court of Vermont · 1908
- Turner v. TurnerSupreme Court of Vermont · 1913
- Town of Rockingham v. Town of SpringfieldSupreme Court of Vermont · 1887