Spinney v. Seabrook
Supreme Court of New Hampshire
Action . at Law, against the town of Seabrook, the county of Rockingham and one Perkins, a special tax-collector of the defendant town, brought to recover certain prison charges and board from October 11, 1913, to December 18, 1914, of a delinquent tax-payer of Seabrook, who was committed to the county jail, of which the plaintiff was the jailer, by Perkins acting under a warrant given by the selectmen of the town for the collection of taxes.
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Action . at Law, against the town of Seabrook, the county of Rockingham and one Perkins, a special tax-collector of the defendant town, brought to recover certain prison charges and board from October 11, 1913, to December 18, 1914, of a delinquent tax-payer of Seabrook, who was committed to the county jail, of which the plaintiff was the jailer, by Perkins acting under a warrant given by the selectmen of the town for the collection of taxes. No bond for the prisoner’s board in jail was demanded by the plaintiff and no bond for that purpose was given. The board was furnished by the plaintiff,…
1Opinion of the CourtWalker, J.
By section 8, c. 60, P. S. (reenacted in s. 5, c. 82, Laws 1913), it is provided that: "For want of goods and chattels, whereon to make distress, the collector may take the body of any person neglecting or refusing to pay the tax assessed against him, and commit him to the common jail.” Section 9 provides that, “the jailer shall receive and detain such person in his'custody until he pays such tax, cost of commitment, and charges of imprisonment, or until he is otherwise discharged by due course of law.” A war rant to the collector of taxes authorizing an arrest for the nonpayment of taxes is…
2Cases cited6 opinions
- Canaan v. Enfield Village Fire DistrictSupreme Court of New Hampshire · 1908
- Northumberland v. CobleighSupreme Court of New Hampshire · 1879
- Winchester v. StockwellSupreme Court of New Hampshire · 1911
- Plymouth v. HaverhillSupreme Court of New Hampshire · 1898
- Day v. Coos CountySupreme Court of New Hampshire · 1915
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