Rising v. Granger
Massachusetts Supreme Judicial Court
This was an action of assault, battery, and false imprisonment, brought by James Rising, jun. vs. Justin Granger. The plaintiff laid his damages at $100. *The defendant pleaded the general issue, and gave [ * 48 ] notice, agreeably to the stat. of Feb. 25, 1793, (stat. 1792, c. 41,) that he should justify as a collector of taxes for the fourth parish in West Springfield.
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This was an action of assault, battery, and false imprisonment, brought by James Rising, jun. vs. Justin Granger. The plaintiff laid his damages at $100. *The defendant pleaded the general issue, and gave [ * 48 ] notice, agreeably to the stat. of Feb. 25, 1793, (stat. 1792, c. 41,) that he should justify as a collector of taxes for the fourth parish in West Springfield. It appeared in evidence that the plaintiff’s domicil was in the state of Connecticut; that the farm of land on which he resided lay partly in that state and partly in this commonwealth, the line dividing the two states…
1Opinion of the Court
The Court
(Dana, C. J., Strong, Sedgwick, and Thacher, justices) were clear that the defendant, the collector, had mistaken his remedy for the tax; that by the 1th sect, of the act passed March 16, 1786, which provides for the collection of taxes assessed on the unimproved lands of non-resident proprietors, or improved lands of proprietors living out of the limits of this commonwealth, this tax was a lien on the land only, and not a personal charge ; the collector therefore ought to have proceeded against the land in the way pointed out in the statute; and the plaintiff must consequently…
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