Legal Opinion

Foss v. Whitehouse

Supreme Judicial Court of Maine

Decided January 1, 1901PublishedCited by 7 opinions

On Report. The first of these two actions was assumpsit to recover back money paid by tbe plaintiff, on account of taxes claimed to be due tbe town of Wellington, and fees paid to the defendant for arresting the plaintiff and committing him to jail. The second action was trespass, involving the same facts.

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On Report. The first of these two actions was assumpsit to recover back money paid by tbe plaintiff, on account of taxes claimed to be due tbe town of Wellington, and fees paid to the defendant for arresting the plaintiff and committing him to jail. The second action was trespass, involving the same facts. By consent of the parties, the case in trespass was reported to the law court upon the same evidence that was introduced in the action of assumpsit between the same parties; wherein the testimony was taken out at the same term. But as the counsel for the defendant claimed that, if judgment…

1Opinion of the CourtEmery, J.

The plaintiff Foss was resident, and liable to taxation, in the town of Wellington on April 1,1892, and has been ever since. That year the total tax assessed against him for all purposes was $27.29. The collector of taxes for that year, and for several years before and after, was Mr. Small, who duly demanded of the plaintiff the payment of his tax. Mr. Small died in 1895 without having settled with the town for the full taxes of 1892. His tax collector’s book containing the warrant and lists for that year showed the sum of $5.81 as paid, and a balance of $21.98 as remaining due and unpaid on…

2Cases cited2 opinions

  1. United States v. ThrockmortonSupreme Court of the United States · 1878
  2. Sheldon v. . CarpenterNew York Court of Appeals · 1851

3Cited by7 opinions

  1. Beegan v. SchmidtSupreme Judicial Court of Maine · 1982
  2. Kradoska v. KippSupreme Judicial Court of Maine · 1979
  3. Department of Human Services v. LowatchieSupreme Judicial Court of Maine · 1990
  4. Warren v. Waterville Urban Renewal AuthoritySupreme Judicial Court of Maine · 1972
  5. Pillsbury v. Kesslen Shoe Co.Supreme Judicial Court of Maine · 1939

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