Sprague v. Fletcher
Supreme Court of Vermont
Trover and Case for the sale by the defendant, as tax collector, of the plaintiff’s bank stock to satisfy taxes alleged to be illegal. Trial by jury at the March Term, 1895, Rutland County, Thompson, J., presiding.
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Trover and Case for the sale by the defendant, as tax collector, of the plaintiff’s bank stock to satisfy taxes alleged to be illegal. Trial by jury at the March Term, 1895, Rutland County, Thompson, J., presiding. The legislature was justified in discriminating against nonresidents in respect to the right to deduct debts owing, because of the inability of this State to reach that portion of the personal estate of non-residents situate without the State, and because of the inability of listers to verify the statements of tax payers touching matters outside the State. The presumption is that…
1Opinion of the CourtStart, J.
The evidence tended to show, that the defendant had authority to collect several taxes that were assessed against the plaintiff on the grand list of the town of Brandon for the year 1893; that he duly distrained, posted and sold the bank stock declared for, in accordance with the requirements of No. 11 of the Acts of 1882; that the plaintiff purchased the same at the official sale thereof and paid therefor; that the defendant made due return of his proceedings, and delivered duly attested copies thereof to the clerk and cashier of the bank issuing the stock; and that no transfer of the stock…
2Cases cited6 opinions
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3Cited by8 opinions
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