121 Mass. 351 | Mass. | 1876
By the law of this Commonwealth, the prompt and unembarrassed collection of taxes is deemed to be so necessary for the support of the government, that the collection of taxes on personal property is enforced by distress or imprisonment, and in no other manner, except in the peculiar cases in w/iich the collector is allowed to maintain an action for them, such as where the person taxed removes from the town, or dies, or being an unmarried woman, marries, after the assessment of the tax, or where the tax is upon the personal estate of a deceased person, Gen. Sts. c. 12, §§ 3, 4, 7, 13, 18-20. Orapo v.
In Hardy v. Yarmouth, 6 Allen, 277, in which the court, on a similar bill, expressed an opinion upon the merits of the case, no question of jurisdiction was raised or" considered.
Bill dismissed.