Weatherhead v. Town of Guilford
Supreme Court of Vermont
Assumpsit to recover taxes paid under protest. Plea, the general issue. Trial by jury, at the September Term, 1889, Rowell, J., presiding. Verdict and judgment for the plaintiff. Exceptions by the defendant. The facts appear in the opinion. The action of the listers and board of civil authority was judicial and final.
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Assumpsit to recover taxes paid under protest. Plea, the general issue. Trial by jury, at the September Term, 1889, Rowell, J., presiding. Verdict and judgment for the plaintiff. Exceptions by the defendant. The facts appear in the opinion. The action of the listers and board of civil authority was judicial and final. Bartlett v. Wilson, 59 Vt. 23; Fulham v. Howe, 60 Vt. 351. Before the listers could assess the plaintiff they must find the property in specie which belonged to her. Howell v. Horton, 58 Vt. 1; Howe v. Bassett, 56 Vt. 142.
1Opinion of the Court
*328The opinion of the court was delivered by
Ross, S.
The question raised by the defendant’s exceptions to the admissibility of testimony and to the charge of the court is, whether under the circumstances disclosed, the plaintiff, in an action of assumpsit to recover back taxes paid under protest, can collaterally attack and overthrow the judgment of the listers, and, on appeal, of the board of civil authority, in regard to whether the plaintiff possessed certain property for which the listers had assessed her in making up the grand list of the defendant town. The plaintiff’s grand lists were made…
2Cases cited1 opinion
- Rowell v. HortonSupreme Court of Vermont · 1886
3Cited by4 opinions
- Taylor v. MooreSupreme Court of Vermont · 1890
- Phillips v. BancroftSupreme Court of Vermont · 1903
- Waterman v. DavisSupreme Court of Vermont · 1894
- Braley v. City of BarreSupreme Court of Vermont · 1914