42 Vt. 316 | Vt. | 1869
The opinion of the court was delivered by
On the trial of this case, the defendant offered to prove that the plaintiff returned no list in the town of Danville in 1866, and was not taxed in that town. This evidence, on the plaintiff’s objection, was excluded.
The question upon which the parties were at issue is one of domicil, or whether on'the 1st of April, 1866, the plaintiff was an inhabitant of Waterford for purposes of taxation, or whether at that time he was an inhabitant of Danville. This question involves not only the fact of an actual residence of the party, but the intent with which it began and was continued, As remarked
This view is not at all in conflict with the decision made in this case, and reported in the 41 Vt., 490. The case as then sent up presented only a question of onus of proof, but is now before us on a question of admissibility of evidence. The comments of the Chief Justice, supposed to bear on the present question, were directed to the point as to the legal right of the town to tax the plaintiff, which we then thought and now think entirely sound,
Judgment of the county court reversed and case remanded.