Sowles v. Soule
Supreme Court of Vermont
AssxiMrsiT. Plea, general issue, and justification as collector of taxes of the town of St. Albans for the year 1880. Trial by court, September Term, Franklin County, 1885, Eoyoe, Ch. J., presiding. Judgment for the plaintiff.
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AssxiMrsiT. Plea, general issue, and justification as collector of taxes of the town of St. Albans for the year 1880. Trial by court, September Term, Franklin County, 1885, Eoyoe, Ch. J., presiding. Judgment for the plaintiff. The defendant was collector of taxes during the year 1880. As such collector he had a warrant for the collection of taxes assessed against Henry L. Sowles, trustee, who then resided in Alburgh, Vt., amounting on the 26th day of November, 1880, to $198. He wrote to Henry L. Sowles, demanding the payment of the taxes,.and he replied, denying that he had any property in…
1Opinion of the Court
The opinion of the court was delivered by
Veazey, J.
If the payment by the plaintiff was voluntary in legal sense he cannot recover. It was hold by this court in Barnes v. Hall, 55 Vt. 420, that bank stock could not be legally taken and sold on a tax warrant, on the ground that it Avas personal property of such character, and was so situated, that actual possession could not be taken, and that there was no statutory provision for distraining the same by leaving a copy in the town clerk’s office or elsewhere. If therefore the defendant had had a tax against the plaintiff, which he had not, he…
2Cases cited5 opinions
- Brumagim v. TillinghastCalifornia Supreme Court · 1861
- Maxwell v. GriswoldSupreme Court of the United States · 1851
- Bucknall v. StoryCalifornia Supreme Court · 1873
- Beckwith v. Guy Frisbie & SonsSupreme Court of Vermont · 1860
- Barnes v. HallSupreme Court of Vermont · 1883
3Cited by5 opinions
- City of Camden v. GreenSupreme Court of New Jersey · 1892
- Doubleday v. Town of StockbridgeSupreme Court of Vermont · 1937
- Morris v. City of New HavenSupreme Court of Connecticut · 1906
- Roettinger v. United StatesUnited States Court of Claims · 1891
- In re First Nat. BankU.S. Circuit Court for the District of Vermont · 1891