Hayes v. Hanson
Superior Court of New Hampshire
Trespass, for taking and carrying away a pair of steers, the property of the plaintiff, on the 7th day of September, 1839. The defendant pleaded the general issue, with a brief statement, setting forth that he was collector of taxes for the town of Madbury, for the year 1838, duly appointed and qualified, &c., and that he seized and sold the steers to pay a tax in the list of taxes committed to him, against the plaintiff, &c., &c.
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Trespass, for taking and carrying away a pair of steers, the property of the plaintiff, on the 7th day of September, 1839. The defendant pleaded the general issue, with a brief statement, setting forth that he was collector of taxes for the town of Madbury, for the year 1838, duly appointed and qualified, &c., and that he seized and sold the steers to pay a tax in the list of taxes committed to him, against the plaintiff, &c., &c. Also, that he was one of the assessors of said town, for the year 1838, and that all he had done in ordering said steers to be taken, and in and about making the…
1Opinion of the CourtGilchrist, J.
No exception is taken to the acts of the defendant as collector of taxes ; and if liable at all, he is so only as an assessor.
The provisions of the statutes on the duties of the selectmen and assessors, are, on their face, somewhat inconsistent with each other, and can only be reconciled and explained by a consideration of the peculiar duties which the law intended should be performed by the two boards. The duty of the assessors is only to form part of a board for the assessment of taxes, and to act only upon that subject. With the invoice they have nothing to do. That they can, in no case,…
2Cases cited2 opinions
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Johnson v. DoleSuperior Court of New Hampshire · 1825
3Cited by3 opinions
- National Grange Mutual Insurance v. SmithSupreme Court of New Hampshire · 1990
- Scammon v. ScammonSuperior Court of New Hampshire · 1854
- State v. EtzweilerSupreme Court of New Hampshire · 1984