12 N.H. 284 | Superior Court of New Hampshire | 1841
No exception is taken to the acts of the defendant as collector of taxes ; and if liable at all, he is so only as an assessor.
The provisions of the statutes on the duties of the selectmen and assessors, are, on their face, somewhat inconsistent with each other, and can only be reconciled and explained by a consideration of the peculiar duties which the law intended should be performed by the two boards. The duty of the assessors is only to form part of a board for the assessment of taxes, and to act only upon that subject. With the invoice they have nothing to do. That they can, in no case, act as a board independent of the selectmen, we think will appear from an examination of the various provisions on this subject.
By statute, the selectmen have the ordering and managing
The assessors constitute a part of the board for the assessment of taxes; and, according to the words of the statute, either they or the selectmen may assess five per cent, to answer any abatements.
The first section of the act of January 4th, 1833, (ch. 108,) provides, that the taxes shall be assessed on all the polls and ratable estate which shall be appraised by the selectmen or assessors. The second section provides, that the selectmen and assessors shall set down in their invoices the following classes of ratable estate, &c., and upon the invoice thus made the selectmen or assessors shall assess all public taxes. The third section provides, that the selectmen or assessors, who shall make their appraisal, shall, before entering upon the duties of their office, take and subscribe the following oath, <fce.
The leading principle established by the statute is, that the selectmen and assessors shall constitute a joint board for the assessment of taxes. When the selectmen are mentioned in reference to this subject, they are referred to as assessors, and not as acting in any other capacity. When the statute
Was, then, the tax legally assessed? If it were, the defendant is not liable.
The selectmen took the invoice and made an appraisal in the month of April. On the 28th day of May the defendant took the oath as an assessor, and as an appraiser of the property; and, on the same day, the invoice, appraisal, and assessment made by the selectmen were examined by the whole board, but no alterations were made, except to correct some errors in the casting. The invoice and appraisal are, by law, to be made in the month of April; but this duty was performed by the selectmen alone, neither of the assessors taking any part therein. At that time there were no assessors competent to act, for they had not taken the oath of office. The invoice and appraisal, therefore, were made by a competent board. It is provided by law, that when there shall be a vacancy in any town office, or when there shall be a want of any town officer, a meeting may be called for the purpose, and an officer chosen. Blit here no occasion existed for the action of the town, because there was no vacancy in the office of assessor, nor was there any want of any such officer. There was merely a neglect, on the part of the officers duly chosen, to take the oath of office. This neglect might subject them to a penalty, but could not invalidate the doings of the selectmen. What, then, were the selectmen
Suppose the selectmen, having legally assessed a tax, had committed it, with a warrant, to the collector, and the defendant had, without authority, signed the warrant, as one of the assessors, not having been elected to that office. Can an order, by an unauthorized person to an officer, to do an act which he has been legally authorized to perform, by competent authority, make the person who thus gives the order a trespasser? We cannot see on what principle it would have that effect. This is all, on the plaintiffs own ground, that the defendant has done. We are of opinion, therefore, that the tax was legally assessed, and that the defendant, by acting so far as he went, as an appraiser, and signing the warrant, did not make himself liable as a trespasser.
It is, however, further contended by the plaintiff, that the defendant is a trespasser for what he has done, because the oath was not filed and recorded in the office of the town clerk. But the statute does not require him so to do. It provides that it shall be done, but does not impose that duty upon any particular person. And it would not seem proper
It is a well settled rule, that in endeavoring to ascertain the meaning of a particular statute, or of a clause in a statute, all the laws on the same subject are to be construed together, and that the general legislation on the matter may be considered by the court. Holbrook vs. Holbrook, 1 Pick. 254; Commonwealth vs. Martin, 17 Mass. 362. All acts “ in pari materia'” are to he taken together, as if they were one law, and they are to be compared in the construction of statutes, because they are considered as framed upon one system, and having one object in view. Duck vs. Addington, 4 T. R. 447; Expande Drydon, 5 T. R. 417; Earl of Ailesbury vs. Patterson, Dougl. 30. And this principle we have
We are of opinion that the verdict for the plaintiff should be set aside, and that there should be
Judgment for the defendant.