Osgood v. Blake
Superior Court of New Hampshire
Trespass, for an assault and false imprisonment alleged to have been committed on the 27th day of November, 1846. Each defendant severally pleaded the general issue, with a brief statement, that the defendants were selectmen of Raymond in said county for the year 1844 ; that the plaintiff was then, long before, and ever since had been, an inhabitant of said Raymond, and liable to be taxed as such; that they legally assessed against the plaintiff, taxes for that year…
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Trespass, for an assault and false imprisonment alleged to have been committed on the 27th day of November, 1846. Each defendant severally pleaded the general issue, with a brief statement, that the defendants were selectmen of Raymond in said county for the year 1844 ; that the plaintiff was then, long before, and ever since had been, an inhabitant of said Raymond, and liable to be taxed as such; that they legally assessed against the plaintiff, taxes for that year amounting to the sum of $15.58, and committed their list of taxes for that year, duly made, including the said tax assessed…
1Opinion of the CourtEastman, J.
The questions raised by this case require the examination of a subject, which has always been watched with much jealousy. The power of taxation is one of the highest attributes of sovereignty, and affects the rights of the citizen as intimately as any other. It is also one upon which the existence of a government in a great measure depends; and while courts feel themselves bound to give no countenance to frivolous objections on the part of the tax-payer, and to render all proper aid in carrying out the laws, they are also called upon to see that the rights of the citizen are not improperly…
2Cases cited6 opinions
- Rawson v. DoleNew York Supreme Court · 1807
- Henry v. SargeantSuperior Court of New Hampshire · 1843
- Walker v. CochranSuperior Court of New Hampshire · 1835
- Cavis v. RobertsonSuperior Court of New Hampshire · 1838
- Brackett v. WhiddenSuperior Court of New Hampshire · 1823
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