Legal Opinion

Catlin v. Hull

Supreme Court of Vermont

Decided January 15, 1849PublishedCited by 75 opinions

Trespass for taking certain personal property. Thé facts were agreed by the parties to be as follows. The property in question belonged to the plaintiff, and was taken by the defendant. The defendant was constable of Orwell, and held for collection certain rate bills and warrants, for state and town taxes in Orwell, voted and assessed upon the list of 1847; which included a state and town tax against the plaintiff, as agent of Thomas A. Hammond.

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Trespass for taking certain personal property. Thé facts were agreed by the parties to be as follows. The property in question belonged to the plaintiff, and was taken by the defendant. The defendant was constable of Orwell, and held for collection certain rate bills and warrants, for state and town taxes in Orwell, voted and assessed upon the list of 1847; which included a state and town tax against the plaintiff, as agent of Thomas A. Hammond. The property, Upon Which these taxes were assessed, Was the personal property of said Haihmond, and was his distributive share of the personal…

1Opinion of the Court

The opinion of the court was delivered by

Poland, J.

The statement of facts, upon which this case is submitted, presents for the consideration of the court the question, whether certain property of Thomas A. Hammond, in the possession of the plaintiff as Hammond's agent, was legally subject to taxation in the town of Orwell, under the laws of this state Two main questions are made by the plaintiff in this case, either of which, if sustained by the law, is decisive of the case in his favor. First ¡ *157It is insisted, that the plaintiff does not hold the property of Hammond in such a manner, as to…

2Cases cited1 opinion

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819

3Cited by75 opinions

  1. Eidman v. MartinezSupreme Court of the United States · 1902
  2. Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
  3. Matter of Estate of RomaineNew York Court of Appeals · 1891
  4. People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
  5. Kelly v. DeweySupreme Court of Connecticut · 1930

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