O'Brien v. Manchester

As a condition to registration of motor vehicles, owners thereof are required by Laws 1919, c. 55, ss. 1, 5 (See P. L., c. 100, ss. 10, 14) to obtain from the city or town of their residence a permit, and to pay therefor a fee computed upon the maker’s price. Such fees are in the nature of a tax for the use of such city or town. The collection and accounting of such fees, and the remuneration therefor are prescribed by the statute: “The treasurer of each city, or such other person as the city government may designate, and the town clerk of each town shall collect fees for such permits ...”…