21 N.H. 319 | Superior Court of New Hampshire | 1850
Two questions arise in this case. The first is, whether the sum assessed against Clough, the pauper, for the support of the ministry, being fifty-one cents, was legally assessed or not; and the second, whether the balance' of the tax, being three dollars and three cents, was paid. The whole tax assessed against Clough in the year 1831 was three dollars and fifty-four cents. Three dollars only have been actually paid, and in order to charge the town of Bath with the settlement of Clough, it must appear that the ministry tax was illegally assessed — and
By the statute of June 28th, 1827, § 15, it is enacted, “ that towns, between which and any settled, minister there was, prior to and on the first day of July, 1819, a subsisting contract, shall have a right, from time to time, to vote, assess, collect, and appropriate such sum or sums of money as may be necessary for the fulfilment of such contract, provided that no person shall be liable to taxation, for the purpose of fulfilling any contract between any town and a settled minister, who may have heretofore filed, or shall file, previous to such assessment, with the town-clerk of the town where he may reside, a certificate declaring himself not to be of the religious persuasion or opinion of the minister settled in said town.” This statute is the one in force at the time of the assessment of the tax in controversy. It is substantially the same as § 5, chap. 31 of the Revised Statutes, and was a reenactment of the law of July 1st, 1819. And since that time taxes for the support of the ministry under the circumstances stated in the several acts, must be voted, assessed, and collected in the same manner as those for other purposes. In no other way, except by voluntary action and agreement, can the ministry be supported. It does not appear that Clough filed any dissenting certificate that year, and therefore would be held liable to pay a tax for the support of the ministry under the contract with Mr. Southerland, if any tax was legally assessed upon him for that purpose. The ease finds that “ in 1831 the town voted to raise money to pay the State, county, and school taxes, and to defray town charges, but no article was inserted in the warrant for that year to raise any sum for the support of the ministry or to pay said Southerland, nor was any sum voted that year for that purpose.” It is clear, therefore, that no tax was legally assessed upon Clough that year for the support of the ministry, unless it be decided to have been included under the vote to raise money to defray town charges. And we think it cannot be so included. The power of taxation is one of the highest elements of sovereignty.
There being no controversy between the parties as to the legality of the assessment of the remaining part of the tax, we come to the consideration of the question, whether that has been so paid as to answer the requirements of the statute. The eighth' mode of gaining a settlement in a town, as pointed out by the
We infer from the case that the tax for six years was legally assessed, and paid; and the settlement of this pauper must therefore depend upon the decision of the question whether the sum of three dollars and three cents was paid, there being no dispute as to the assessment, and the words of the act being “ shall pay all taxes legally assessed.” And this question is still further narrowed by the fact, that the sum of three dollars was actually paid, leaving only the very small item of three cents, that did not come into the treasury of the town.
Statutes regulating and fixing the settlement of paupers have always been construed with much strictness; for although the principle upon which one town rather than another has been required to render assistance to a pauper, has been upon the assumption that he has contributed to sustain the burdens of the town, or has rendered some service for its benefit; yet in many, if not most cases, the taxes levied upon him, or the services performed, or the benefits rendered have been but a mere fraction when compared with the amount required to be expended for his relief. In some instances, where the settlement is a derivative one, the ancestor may have been among the most substantial and wealthy inhabitants of the town, and contributed largely in defraying its taxes and relieving its burdens. In such cases, it is not only legal but equitable, that the town should afford relief when required. But, in by far the greater number of instances the fact is quite otherwise. The consideration that has been paid is generally so small in proportion to the amount required for relief, that although the pauper may acquire some claim and establish between the town,and himself some equities that should be regarded, yet, as between contesting towns, the obligations
It has been said in argument, that gold and silver alone are made a legal tender; that the smallest silver coin is the smallest legal one; and that the “three cents” is only a trifle, and not to be regarded. This may be true in part, but not wholly so. The Constitution of the United States, art. 1, § 10, provides, that no state shall make any thing but gold and silver coin a tender in payment of debts. This was no doubt intended to avoid fluctuations in the currency; to prevent paper from taking the place of specie; and to fix a permanent and certain standard of value. And whenever a tender is to be made, it may be necessary that it be done in gold or silver. The question whether cents can be regarded a legal tender for the payment of sums above the small silver coins was considered in South Carolina/in 1820, in a case where a tender of several dollars was made in cents. It was there held by three out of the five members of the court, that
Under the instructions given them by the court, the jury have fortnd that the collector received the three dollars in full payment of the tax, and so agreed with Clough. As a matter of business between individuals, this would be a good accord and satisfaction. It is perfectly competent for a person to take a less sum than what is actually due, and discharge his claim if he thinks proper so to do. And upon a plea of payment the acceptance of a less sum in satisfaction may be left to a jury as evidence that the rest has been paid. Blanchard v. Noyes, 3 N. H. Rep.
In commencing this opinion we observed, that the case presented two questions. We ought, perhaps, to have stated the number to be three, as three were raised by the defendants’ counsel in the exceptions furnished by him. Having, however, decided the second question in the defendants’ favor, upon which decision the merits of the case have been determined, it is unnecessary to do any thing more than simply make a passing allusion to the third point; which is, that the verdict is against evidence. Whatever the practice may be in other jurisdictions — and we are aware that it is not uniform — the law is too well settled in this State to be considered an open question. We do not interfere with the verdict of a jury to set it aside as against evidence, unless we are well satisfied that it has been procured through corruption, or manifest mistake in the consideration and application of the evidence, and that substantial justice has not been done. The sufficiency of evidence is for the consideration of the jury alone; and in our opinion, whenever a court undertakes to set aside a verdict because it appears to them to be against the weight of evidence and because they would, if the matter had been submitted to their consideration, have arrived at a different result, the great barrier between the powers of the court and the rights of the jury is broken down, and parties are, in effect, tried by the court and not by the jury. This subject was quite fully considered in Wendell v. Safford, 12 N. H. Rep. 171.
The testimony of the collector in this case, taken in connection with the appearance of the tax-list, would seem to be quite strong evidence tending to show the facts to be as testified to by him; and yet, the jury may, from various circumstances, have totally disregarded his statements. For the Court to say that the collector should be credited and that Clough should not be, would be to assume the prerogative of the jury; which we should not do. And if the only question reserved were, whether we would set aside the verdict because it appeared to us to be against evidence, we should not hesitate to decide it in the negative. The conclusion, however, to which we have arrived upon the second point, settles the case for the defendants. Verdict set aside.