Fulton v. Aldrich
Supreme Court of Vermont
Appeal in Chancery. Heard on demurrer to the bill at the December Term1, 1903, Orange County, Start, Chancellor. Decree, pro fprma, sustaining the demurrer and dismissing the bill. The orators appealed.
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Appeal in Chancery. Heard on demurrer to the bill at the December Term1, 1903, Orange County, Start, Chancellor. Decree, pro fprma, sustaining the demurrer and dismissing the bill. The orators appealed. The bill alleged, in addition1 to the facts stated in the opinion, that soon after he redeemed the property, Aldrich mortgaged the same to defendant, Sarah A, Jenkins; that both she and Aldrich, prior to the execution of said mortgage, had notice that the orators had paid the taxes. The prayer was that the defendants be decreed to pay the orators the amount of the taxes they had paid, with…
1Opinion of the CourtMunson, J.
The statute requires that real estate be set in the list to the last owner thereof on the first day of April. The last owner on that day remains liable for the taxes, regardless of subsequent transfers. A mortgagor is deemed the owner for purposes of taxation until the mortgagee takes possession. V. S. 368, 369. Pitkin v. Parks, 54 Vt. 301.
Taxes legally assessed upon real estate become a first lien- upon the property, but that lien is not enforceable if the owner has personal estate from which the tax can be collected. In default of personal property, the collector may extend his warrant upon…
2Cases cited3 opinions
- Cummings v. HoltSupreme Court of Vermont · 1883
- Hutchins v. MoodySupreme Court of Vermont · 1861
- Pitkin v. ParksSupreme Court of Vermont · 1881
3Cited by3 opinions
- Richford Savings Bank & Trust Co. v. ThomasSupreme Court of Vermont · 1941
- Bryant v. Nelson-Frey Co.Supreme Court of Minnesota · 1905
- Jamaica Savings Bank v. Howard'sSupreme Court of Vermont · 1906