delivered the opinion of the Court.
By an examination of the statute of Massachusetts of 1796, ch. 58, under the supposed authority of which the assessment was made by the Court of General Sessions of the Peace of the county of Oxford, we are satisfied that the construction given to it by the counsel for the defendants, cannot be correct. The act is entitled “ An Act in addition to the several Acts now in force rcspect- “ ing Highways.” The authority given in the third section, to the Courts of General Sessions of the Peace to make assessments for the purpose of defraying the expenses of making and mending
Hence it follows that, as that Court in the county of Oxford undertook to assess and did assess the lands of Mr. Joy, to defray the expense of amending and repairing the road made by Mr. Abbot, according to his stipulation with the Commonwealth of Massachusetts,— a road never laid out by that*Court,'bnt merely by an individual under contract, or the condition of his grant; we are very clear that the tax was illegal; and that the Court had no kind of jurisdiction in the case, any more than though the lands had been situated in the county of Cumberland. The Court having no jurisdiction, tlíe assessment was a perfect nullity; not merely voidable, but absolutely void. It is equally clear that when the lands were sold by the county treasurer to Stevens, and the money arising from the sale was paid into the county treasury, the sale being void, Stevens or his grantee might have recovered back from the county the money thus paid by him without any valuable consideration. The case finds that while the right of redemption existed, Joy paid into the county treasury the amount of the taxes assessed and incidental expenses, being $415 28, which sum he was compelled to pay to prevent a sacrifice of his property. The sum thus paid has, put an end to all pretence of title in Stevens or his grantee; and has also relieved the county from all liability on account of their treasurer’s
A default must be entered and judgment rendered accordingly.
