Perley v. Parker
Superior Court of New Hampshire
Trespass, for taking a buggy, chaise and harness of the plaintiff, on the 15th of February, 1848. Plea, the general issue, with a brief statement, justifying the taking for a tax assessed against the plaintiff, for the political year ending March, 1848, by the defendants, the selectmen of the town of Meredith for that year.
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Trespass, for taking a buggy, chaise and harness of the plaintiff, on the 15th of February, 1848. Plea, the general issue, with a brief statement, justifying the taking for a tax assessed against the plaintiff, for the political year ending March, 1848, by the defendants, the selectmen of the town of Meredith for that year. It appeared in evidence that the plaintiff’ having refused to pay his tax, the property was duly taken and sold by S. W. Mead, who was collector of taxes of Meredith for that year, and the balance, after paying the tax, was repaid to the plaintiff, the amount of the tax…
1Opinion of the CourtWilcox, J.
This action is brought for illegally taking the plaintiff’s property. If that act is not justified, then trespass is the proper action. If the ground of complaint was an improper assessment, or any official misconduct of the defendants, then the remedy is case. In Perry v. Buss, 15 N. H. 224, it was said that trespass would lie “ where the party was not liable to the assessment of any tax, or where the party making the assessment had no authority to assess a tax. But if the authority exists to assess taxes, and the party was liable to some tax, then trespass may not be a proper remedy.”…
2Cited by2 opinions
- Dingeldein v. . the Third Avenue R.R. Co.New York Court of Appeals · 1868
- Jaffrey v. SmithSupreme Court of New Hampshire · 1911