Town of Poultney v. Treasurer of State
Supreme Court of Vermont
Audita querela to set aside an Extent from the Treasurer of the State, for the collection of taxes. After demurrer and joinder in demurrer, the defendant moved to dismiss, on the ground that the court has no jurisdiction of the subject matter of the suit. The County Court, September Term, 1852, — Collamer, J., presiding, — dismissed the cause for want of jurisdiction.
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Audita querela to set aside an Extent from the Treasurer of the State, for the collection of taxes. After demurrer and joinder in demurrer, the defendant moved to dismiss, on the ground that the court has no jurisdiction of the subject matter of the suit. The County Court, September Term, 1852, — Collamer, J., presiding, — dismissed the cause for want of jurisdiction. Exceptions by plaintiff. 1. The Extent is in the nature of an execution, and like an execution, is issued to enforce the payment of a supposed liability, and if issued in the absence of such liability, should be set aside; and…
1Opinion of the Court
The opinion of the court was delivered by
Bennett, J.
The question in this case is, has the County Court power to set aside an Extent from the Treasurer of the State, for the collection of taxes, upon an audita querela.
Though the statute gives the County Court power to issue this writ, yet the cases in which it may be issued must be determined by the principles of the common law. 1 Athens, 321. 10 Massachusetts, 101. 17 Massachusetts, 153.
The audita querela is a judicial writ, founded upon the record, and upon common principles is directed to the court in which the judgment was rendered, and…
2Cases cited1 opinion
- Hurlbut v. MayoSupreme Court of Vermont · 1824