Odiorne v. Rand
Supreme Court of New Hampshire
Trespass, for a wagon. The defendants filed a brief statement, alleging that they were elected selectmen of Rye for the year 1877, and that the wagon was taken by one Foss, collector, as a distress for unpaid taxes. The court ordered a verdict for the defendants, and the plaintiff filed the following exceptions: 1. Foss’s election was illegal, because it appeared from the records that the town “voted to let out the collecting of the taxes to the lowest bidder.”
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Trespass, for a wagon. The defendants filed a brief statement, alleging that they were elected selectmen of Rye for the year 1877, and that the wagon was taken by one Foss, collector, as a distress for unpaid taxes. The court ordered a verdict for the defendants, and the plaintiff filed the following exceptions: 1. Foss’s election was illegal, because it appeared from the records that the town “voted to let out the collecting of the taxes to the lowest bidder.” The following also appeared upon the record: “Bid off John O. Foss for the sum of fifty dollars. Voted by ballot John 0. Foss…
1Opinion of the CourtStanley, J.
Foss was defacto collector, and his authority cannot be inquired into collaterally. Morse v. Calley, 5 N. H. 222; Tucker v. Aiken, 7 N. H. 115; Lisbon v. Bow, 10 N. H. 167; Merrill v. Palmer, 13 N. H. 184; Baker v. Shephard, 24 N. H. 208; Tyler v. Flanders, 58 N. H. 371.
The vote of the town, fairly considered, was to raise $2,000 to be expended on highways, the tax to be paid in money. The vote that it be collected by the surveyors, unless it can be construed as a vote authorizing the surveyors to receive the money from the treasurer, on which, we express no opinion, was void. The town could…
2Cases cited2 opinions
- Edes v. BoardmanSupreme Court of New Hampshire · 1879
- Tyler v. FlandersSupreme Court of New Hampshire · 1878
3Cited by3 opinions
- Benton v. MerrillSupreme Court of New Hampshire · 1895
- Fawcett v. DoleSupreme Court of New Hampshire · 1891
- McDaniel v. TebbettsSupreme Court of New Hampshire · 1881