Bradford v. Randall
Massachusetts Supreme Judicial Court
Trespass de bonis asportatis. The defendant pleaded in justification, that he took the property by virtue of a warrant of the assessors of the First Universalist Society of Plympton, requiring him, as collector of taxes for that society, to levy and collect of the plaintiff, his proportion of a tax assessed. The question was upon the sufficiency of the warrant.
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Trespass de bonis asportatis. The defendant pleaded in justification, that he took the property by virtue of a warrant of the assessors of the First Universalist Society of Plympton, requiring him, as collector of taxes for that society, to levy and collect of the plaintiff, his proportion of a tax assessed. The question was upon the sufficiency of the warrant. The parties agreed, that it was made out and signed by the assessors, and that while they were together a seal was put or the usual place of sealing assessors’ warrants, at the left hand at the top, and the warrant was otherwise in due…
1Opinion of the Court
Morton J.
delivered the opinion of the Court. The defendant, a collector of taxes in a religious society, justifies under a warrant from the assessors of the society, and the only question for our consideration is, whether this is a valid warrant.
The statute of 1785, c. 50, requires that warrants for the collection of taxes should be in substance, according to the form therein prescribed. This warrant is in the form contained in the statute, except that the words and our seals near the close, ara omitted. We think this is not a substantial variance from the statute form.
A warrant does not,…
2Cases cited2 opinions
- Ah Lim v. Territory of WashingtonWashington Supreme Court · 1890
- Anderson v. Bullock & MarshallSupreme Court of Virginia · 1815