Johnson v. Jones
Supreme Court of Vermont
Trespass de bonis. Plea, the general issue and a special plea justifying under a tax bill and warrant based on a designated quadrennial appraisal. Heard on special demurrer to the special plea, at the June Term, 1910, Windsor County, Taylor, J., presiding. Demurrer overruled, pro forma, and plea adjudged sufficient. The plaintiff excepted. The opinion states the case. The plea is bad.
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Trespass de bonis. Plea, the general issue and a special plea justifying under a tax bill and warrant based on a designated quadrennial appraisal. Heard on special demurrer to the special plea, at the June Term, 1910, Windsor County, Taylor, J., presiding. Demurrer overruled, pro forma, and plea adjudged sufficient. The plaintiff excepted. The opinion states the case. The plea is bad. It must allege all that defendant would have to prove on traverse thereof; and the burden is on him to prove the regularity and validity of every act necessary to the validity of the tax, the levy, and the sale.…
1Opinion of the CourtRowell, C. J.
This is trespass de bonis. The defendant justifies under a tax bill and warrant. The plea alleges that on such a day in 1907, the plaintiff had a grand list of so much on land in the town of Johnson, “the same having been taken from the quadrennial appraisal of said property in the year 1906 as filed in Johnson town clerk’s office.”
The plaintiff demurs to the plea for that it does not set forth that said appraisal was made in strict compliance in all respects with the statute then in force.
Had the plea been traversed, it would have been enough for the defendant to prove a quadrennial…
2Cases cited2 opinions
- Wilson v. SeaveySupreme Court of Vermont · 1865
- Braley v. BurnhamSupreme Court of Vermont · 1875