Adam v. town of Litchfield
Supreme Court of Connecticut
This was an action of indebitatus assumpsit for money had and received, with the other usual money counts. The cause was tried at Litchfield, February term 1834, before Church, J. In pursuance of a vote of the town of Litchfield, in April, 1831, laying a tax of five cents on the dollar on the list of 1830, a rate-bill, with a warrant annexed, was duly made out and put into the hands of a constable, who, being thereby directed to collect of the plaintiff a tax of 23 dollars,…
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This was an action of indebitatus assumpsit for money had and received, with the other usual money counts. The cause was tried at Litchfield, February term 1834, before Church, J. In pursuance of a vote of the town of Litchfield, in April, 1831, laying a tax of five cents on the dollar on the list of 1830, a rate-bill, with a warrant annexed, was duly made out and put into the hands of a constable, who, being thereby directed to collect of the plaintiff a tax of 23 dollars, 55 cents, levied the warrant on the plaintiff’s property, sold it according to law, and from the avails paid over the…
1Opinion of the Court
Daggett, Ch. J.
The plaintiff, it appears, paid a tax to the town of Litchfield< This tax, he now insists, was in part illegally assessed against him; for that a part of his list, *130amounting to 300 dollars, and on which the tax was laid, was not taxable property.
By our statute, provision is made for the assessment of taxes. Slat. 444. tit. 100. c. 1. Assessors are to be chosen to receive the lists of the inhabitants, to add property omitted, to make a valuation of items, and assessments upon particular professions and occupations. An abstract of the list, thus perfected, is to be lodged with…
2Cases cited2 opinions
- Thames Manufacturing Co. v. LathropSupreme Court of Connecticut · 1829
- Hollister v. Union Co.Supreme Court of Connecticut · 1833
3Cited by13 opinions
- City of Norwich v. Town of LebanonSupreme Court of Connecticut · 1986
- Bridgeport Hydraulic Co. v. City of BridgeportSupreme Court of Connecticut · 1925
- Goddard v. Town of SeymourSupreme Court of Connecticut · 1862
- Monroe v. Town of New CanaanSupreme Court of Connecticut · 1876
- Picket v. AllenSupreme Court of Connecticut · 1834
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