Nowell v. Tripp
Supreme Judicial Court of Maine
ON EXCEPTIONS. Teespass against the defendant for arresting the plaintiff at Kennebunkport, October 27, 1869, and holding him in custody.
Read the full summary
ON EXCEPTIONS. Teespass against the defendant for arresting the plaintiff at Kennebunkport, October 27, 1869, and holding him in custody. The defendant justified his action in the premises as a collector of taxes for that town, to whom the assessment lists for that year had been committed with a warrant for the collection of the taxes mentioned therein; alleging that, upon these lists, there was a tax against said Nowell, and that the warrant aforesaid authorized and directed the arrest of those refusing to pay the sums assessed against them, and that Nowell refused to pay his tax, and that…
1Opinion of the Court
Walton J.
It is the settled law of this State that a collector of taxes, legally qualified, acting within the scope of his powers, under a warrant from the assessors, is protected against all illegalities but his own. Judkins v. Reed, 48 Maine, 386 ; Caldwell v. Hawkins, 40 Maine, 526; Ford v. Clough, 8 Maine, 342.
In the case last cited Mellen, C. J., says that a collector is not responsible for any irregularities on the part of others, antecedent to the commitment of the assessment to him for collection'; that “ his warrant is his protection against all illegality but his own.”
The law is the…
2Cases cited6 opinions
- Stetson v. KemptonMassachusetts Supreme Judicial Court · 1816
- Parker v. WalrodCourt for the Trial of Impeachments and Correction of Errors · 1836
- Thurston v. MartinU.S. Circuit Court for the District of Rhode Island · 1830
- Hubbard v. GarfieldMassachusetts Supreme Judicial Court · 1869
- Abbott v. YostNew York Supreme Court · 1846
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Moss v. CummingsMichigan Supreme Court · 1880
- State ex rel. Holliday v. KingIndiana Court of Appeals · 1903
- Jones v. KnaussNew Jersey Court of Chancery · 1879