Legal Opinion

Keene v. Houghton

Supreme Judicial Court of Maine

Decided June 15, 1841PublishedCited by 4 opinions

Exceptions from the District Court. This is'an action of assumpsit for- money had and received, according to the account annexed.

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Exceptions from the District Court. This is'an action of assumpsit for- money had and received, according to the account annexed. The general issue having been pleaded, the action was opened to the jury; and the plaintiff proposed to prove, that being a collector of taxes of the town of Weld, on the fifth day of May, 1S38, he exposed to sale by public auction, sundry lots of non-resident lands, taxed in the bills éommitted to him to collect, for the year 1836, said land being situated in said Weld, the plaintiff having advertised the same according to law; that at the time and place of sale,…

1Opinion of the Court

The opinion of the Court wras delivered by

Sheplex J.

The statute authorizing the sale of the lands of non-resident proprietors to obtain payment of the taxes assessed on them, c. 116, •§> 30, provides, that the collector, after having given notice in the manner prescribed, “shall proceed to sell at public auction, to the highest bidder, (after waiting two hours from the time appointed for said sale,) so *370much only of said lands as shall be sufficient to discharge said taxes and the-necessary intervening charges.”

In the execution of a power given by a statute, there must be a strict conformity…

2Cited by4 opinions

  1. State Auditor v. Jackson CountySupreme Court of Alabama · 1880
  2. Alexander v. SavageSupreme Court of Alabama · 1890
  3. Baxter v. WadeWest Virginia Supreme Court · 1894
  4. Farmers' Loan & Trust Co. v. WallSupreme Court of Iowa · 1906

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