Lunt v. Workmell
Supreme Judicial Court of Maine
Exceptions from the District Court, Whitman J. presiding. This was an action of trespass for taking and carrying away the plaintiff’s cow. The defendant pleaded the general issue, and filed a brief statement justifying as collector of the town of Peru for the years 1837 and 1838. It was admitted that the cow was taken and sold by him arid that the balance of the price exceeding the plaintiff’s tax, was tendered him.
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Exceptions from the District Court, Whitman J. presiding. This was an action of trespass for taking and carrying away the plaintiff’s cow. The defendant pleaded the general issue, and filed a brief statement justifying as collector of the town of Peru for the years 1837 and 1838. It was admitted that the cow was taken and sold by him arid that the balance of the price exceeding the plaintiff’s tax, was tendered him. It was proved that the plaintiff was a resident in Peru during the years 1837 and 1838. The tax bills and warrants for collection were offered and read and from their inspection…
1Per curiam
If the tax, for the non-payment of which the property in dispute was seized, can be regarded as a taxation of his property as a resident, the defendant has made out his justification ; otherwise not. The general law in relation to taxes, st. 1821, c. 116, § 15, provides, that taxes shall be assessed and apportioned according to the then last tax act of the legislature. The tax acts which should have governed in the assessment of these taxes, makes an essential difference, both in form and substance, in the modes of assessing resident and non-resident taxes.
The tax bills show the plaintiff to…
2Cited by2 opinions
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