Farnsworth Co. v. Rand
Supreme Judicial Court of Maine
On exceptions. Keplevin for seven bales of California wool, valued at $1227. Tbe defendant, legally cbosen collector of taxes of Lisbon in 874, received a warrant from tbe assessors for tbe collection of a tax assessed against “The Farnsworth Manufacturing Company.”
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On exceptions. Keplevin for seven bales of California wool, valued at $1227. Tbe defendant, legally cbosen collector of taxes of Lisbon in 874, received a warrant from tbe assessors for tbe collection of a tax assessed against “The Farnsworth Manufacturing Company.” The warrant following tbe statute provides : “If any person refuses or neglects to pay tbe sum he is assessed, you are to distrain bis goods to tbe value thereof, and tbe distress so taken to beep for tbe space of four days; and if be does not pay within four days, then you are to sell,” etc. Tbe wool was taken by the defendant as…
1Opinion of the CourtBarrows, J.
Replevin for seven bales of wool belonging to the plaintiffs, the taking of which the defendant claims to justify as a distraint for taxes assessed by the town of Lisbon upon the plaintiff corporation by the name of “The Farnsworth Manufacturing Company,” for the year 1873, and as a seizure duly made by him as collector, acting by virtue of a regular warrant from the assessors of the town. There was no record evidence that the defendant took the oath necessary to qualify him as collector, though the records show that he took the oath of office as constable, March 25, 1873.
This latter oath was…
2Cases cited2 opinions
- Minot v. CurtisMassachusetts Supreme Judicial Court · 1811
- O'Neal v. Virginia & Maryland Bridge Co.Court of Appeals of Maryland · 1861
3Cited by4 opinions
- Perham v. PutnamMontana Supreme Court · 1928
- Hill v. GrahamMichigan Supreme Court · 1888
- Petrie Lumber Co. v. CollinsMichigan Supreme Court · 1887
- State ex rel. Tanner v. WarrickNebraska Supreme Court · 1921