Barnes v. Hall
Supreme Court of Vermont
Assumpsit in five counts, four special and one-common. Heard on demurrer to the first four, and plea of non-assumpsit to the fifth count, September Term, 1882, Royce, Ch. J., presiding. Judgment pro forma for the plaintiff. Many questions were raised as to the sufficiency of the declaration; but the main contention was whether, under our statute as it stood prior to the act of 1882, No. 11, bank stock could be taken and sold by virtue of a tax warrant.
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Assumpsit in five counts, four special and one-common. Heard on demurrer to the first four, and plea of non-assumpsit to the fifth count, September Term, 1882, Royce, Ch. J., presiding. Judgment pro forma for the plaintiff. Many questions were raised as to the sufficiency of the declaration; but the main contention was whether, under our statute as it stood prior to the act of 1882, No. 11, bank stock could be taken and sold by virtue of a tax warrant. The plaintiff was collector of the village of St. Albans. It was alleged that, as such collector, he sold to the defendant fifteen shares of…
1Opinion of the Court
The opinion of the court was delivered by
Rowell, J.
“ It is well settled that the law gives no remedy for the collection of taxes other than those provided by statute.” —Dewet, J., in Crapo v. Stetson, 8 Met. 393. “ The legislature must decide upon the agencies by means of which collection of taxes shall be made.” — Cooley Taxation, 34. “ It is a familiar idea that the assessment and the enforcement of a tax is purely a' statutory proceeding, and is peculiarly in invitum, and is to be prosecuted with scrupulous regard to the provisions of the statute. A tax assessed is capable of being…
2Cases cited4 opinions
- Smith v. NilesSupreme Court of Vermont · 1848
- Sherwin v. BugbeeSupreme Court of Vermont · 1844
- Brigham v. AverySupreme Court of Vermont · 1876
- Dodge v. WaySupreme Court of Vermont · 1846
3Cited by4 opinions
- Witters v. SowlesUnited States Circuit Court · 1887
- Sowles v. SouleSupreme Court of Vermont · 1886
- Bartlett v. WilsonSupreme Court of Vermont · 1888
- Burton v. Town of SalisburySupreme Court of Vermont · 2001